A REVIEW ON CURRENT GST PROVISIONS AS AT 24TH FEBRUARY 2019
(Recent Status/Amendments on Returns, Dates, Rules, Forms, Order, Circular etc.)
Volume 1 – GST Act, Rules – dt.24-02-2019
Dear readers, every day you may come across with various amendments, directives issued by Govt. on alone GST Act, Rule etc since it’s 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 have 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-vire act.
TILL DATE ACT, RULES & CIRCULARS IN FORCE (As At 24-02-2019)
1. 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 started recently with some riders. | |||
Rules in Force:
- 1 Central Goods and Services Tax Rules, 2017 – Part – A (Rules) came on 19th June, 2017 and available amended Rule as at 1st February, 2019
- 2 Central Goods and Services Tax Rules, 2017 – Part – A (Rules) came on 19th June, 2017 and available amended Rule as at 1st February, 2019
The following is sequence of GST Rules when by notification they have been amended:
- Notified vide Notification No. 3 /2017-Central Tax (Dated 19th June 2017) and further as amended by
- Notification No. 7/2017-Central Tax (Dated 27th June 2017),
- Notification No. 10/2017-Central Tax (Dated 28th June 2017),
- Notification No. 15/2017-Central Tax (Dated 1st July 2017),
- Notification No. 17/2017-Central Tax (Dated 27th July 2017),
- Notification No. 22/2017-Central Tax (Dated 17th August 2017),
- Notification No. 27/2017-Central Tax (Dated 30th August 2017),
- Notification No. 34/2017-Central Tax (Dated 15th September 2017),
- Notification No. 36/2017-Central Tax (Dated 29th September 2017),
- Notification No. 45/2017-Central Tax (Dated 13th October 2017),
- Notification No. 47/2017-Central Tax (Dated 18th October, 2017),
- Notification No. 51/2017-Central Tax (Dated 28th October, 2017),
- Notification No. 55/2017-Central Tax (Dated 15th November, 2017),
- Notification No. 70/2017- Central Tax (Dated 21st December, 2017) ,
- Notification No. 75/2017-Central Tax (Dated 29th December, 2017),
- Notification No.03/2018 – Central Tax (Dated 23rd January, 2018),
- Notification No. 12/2018 – Central Tax (Dated 07th March, 2018),
- Notification No. 14/2018-Central Tax (Dated 23rd March, 2018),
- Notification No. 21/2018- Central Tax (Dated 18th April, 2018),
- Notification No. 26/2018-Central Tax (Dated 13th June, 2018),
- Notification No. 28/2018-Central Tax (Dated 19th June, 2018),
- Notification No. 29/2018-Central Tax (Dated 06th July, 2018),
- Notification No. 39/2018-Central Tax (Dated 04th September, 2018),
- Notification No. 48/2018-Central Tax (Dated 10th September, 2018),
- Notification No. 49/2018-Central Tax (Dated 13th September, 2018),
- Notification No. 53/2018-Central Tax (Dated 9th October, 2018),
- Notification No. 54/2018-Central Tax (Dated 9th October, 2018),
- Notification No. 60/2018-Central Tax (Dated 30th October, 2018),
- Notification No. 74/2018-Central Tax (Dated 31st December, 2018) and
- Notification No. 03/2019-Central Tax (Dated 29th January, 2019)
This sequence will help you to take care of your Notice, if any serve you by department, and you will have to check provisions’ applicability at that time related to Notice.
This is pertinent to note that Rules have been amended 14 times from 19th June, 2017 to 1st Feb 2019, 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 it was deferred till 30/09/2019.
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. | |||
| 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 |
| Notification | Date | Condition | Date, Late Fee/Interest |
| 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 |
| 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 can 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. |
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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 24-02-2019 (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 | 9 dt.20-02-2019 |
| 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 | 1 dt. 29-01-2019 |
| Notification | Integrated Tax | 2017 | 12 dt.15-11-2017 |
| Notification | Integrated Tax | 2018 | 4 dt.31-12-2018 |
| Notification | Integrated Tax | 2019 | 3 dt. 29-01-2019 |
| 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 | 2 dt.04-02-2019 |
| 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 | 1 dt. 29-01-2019 |
| 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 | 1 dt.29-01-2019 |
| 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 91 18-2-19 |
| 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 | COMPENSATION | 2017 | 1 DT.26-07-2017 |
| Circular | UTGST | NO CIRCULAR | |
| Orders | CGST | 2017 | 11 DT.21-12-2017 |
| Orders | CGST | 2018 | 4 17-09-2018 |
| Orders | CGST | 2019 | 1 31-01-2019 |
| Orders | UTGST | 2017 | 1 13-10-2019 |
| ROD-Removal of Difficulties | CGST | 2017 | 1 13-10-2017 |
| ROD | CGST | 2018 | 4 31-12-2018 |
| ROD | CGST | 2019 | 2 01-02-2019 |
| ROD | UTGST | 2019 | 1 01-02-2019 |
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 Jan 19 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 19 to March 19 – 30th April, 19. | |||
| GSTR 2 | Kept in abeyance | |||
| GSTR 3 | Kept in abeyance | |||
| Return Forms | Topic & effective | Due Date | Extended Date | Notification No. |
| GSTR 3B | Monthly Jan 19 | 21st Feb 19 | 22nd Feb 19 | |
| GSTR 4 | Composition | 18th April 19 | No extension | |
| GSTR 5 | Non Resident Taxable person | 20th Feb 19 | ||
| GSTR 6 | Input service distributor | 13th Feb 19 | ||
| GSTR 7 TDS (from Oct 18) | Oct 2018 | 15th 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 | |
| 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 Feb 19 | |
| GSTR 9 | Annual Return | 2017-18 | 30th June 19 | Removal of Difficulties 3/ 2018 dt.31-12-18 |
| GSTR 9A | Annual Return | 2017-18 | 30th June 19 | |
** 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
- 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.
- 48/2017-Central Tax ,dt. 18-10-2017 – Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017
- 37/2017-Central Tax,dt. 04-10-2017 – Notification on extension of facility of LUT to all exporters issued
- 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)
- 91/2019 Circular – 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.
- Circular – 48/2018 – dt.14-06-2018 Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers
- Circular 40/2018 – 06-04-2018 – Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg.
- Circular 3/1/2018-IGST – Applicability of Integrated Goods and Services Tax (integrated tax) on goods supplied while being deposited in a customs bonded warehouse-reg.
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