Western India Regional Council of
The Institute of Chartered Accountants of India

(Setup by an Act of Parliament)

August 1, 2019

CA. Rajiv Luthia

CBIC vide Notification No. 26/2019 – CT dated 28th June, 2019 has extended the time limit for furnishing Form GSTR 7 (Return by person required to deduct TDS) for month of October, 2018 to July, 2019 till 31st August, 2019.

CBIC vide Notification No. 27/2019 – CT dated 28th June, 2019 notified 31st October,2019 as due date for filling Form GSTR 1 (Details of outward supplies) for quarter July to September, 2019 for person having aggregate turnover upto Rs. 1.5 Crore in preceding financial year or current financial year.

CBIC vide Notification No. 28/2019 – CT dated 28th June, 2019 notified 11th Day of succeeding month as due date for filling Form GSTR 1 (Details of outward supplies) for months July,2019 to September, 2019 for person having aggregate turnover of Rs. 1.5 Crore or more in preceding financial year or current financial year.

CBIC vide Notification No. 29/2019 – CT dated 28th June, 2019 provide that the return in FORM GSTR 3B for month of July, 2019 to September, 2019 shall furnish electronically through common portal on or before 20th day of month succeeding such month.

CBIC vide Notification No. 30/2019 – CT dated 28th June, 2019 provide that the person supplying online information & data base access or retrieval service from a place outside India to a person in India, other than a registered person shall not furnish Annual return in Form GSTR 9 & reconciliation statement in Form GSTR 9C.

CBIC vide Notification No. 31/2019 – CT dated 28th June, 2019 makes following amendment in CGST Rules, 2017

New Rule 10A is inserted which provide that after obtaining certificate in FORM GST REG 06, the said registered person shall furnish details of bank account within 45 days from date of grant of registration, failing which the registration shall deemed to cancelled.

New Rule 32A is inserted which provide that value of supply of goods or services on which Kerala Flood cess is levied under cause 14 of Kerala Finance Bill, 2019 shall deemed to be value determined in terms of section 15, but shall not include the said cess. The said Rule has come into force from 1st July, 2019.

6th Proviso in Rule 46 inserted, whereby subject to condition & restriction as mentioned therein, Tax Invoice shall have Quick Response (QR) code from date to be notified.

4th Proviso in Rule 49 inserted, whereby subject to condition & restriction as mentioned therein, bill of supply shall have Quick Response (QR) code from date to be notified.

Rule 87(13) has been inserted whereby a registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under the Act to the electronic cash ledger for integrated tax, central tax, State tax or Union territory tax or cess by filling FORM GST PMT-09 from notified date.

W.e.f. 1st July,2019, Rule 95A has been inserted which provide that retail outlet established in departure area of International airport beyond the immigration counter, supplying indigenous goods to an outgoing International tourist who is leaving India shall be eligible to claim refund of tax paid by it on Inward supply of such goods. Such Retail outlet claiming refund of taxes paid on his inward supplies shall furnish application for refund claim in Form GST RFD 10B on monthly or quarterly basis.

Refund of tax shall be granted on fulfilment of following conditions.

» the inward supplies of goods were received by the said retail outlet from a registered person against a tax invoice

» the said goods were supplied by the said retail outlet to an outgoing international tourist against foreign exchange without charging any tax

» name and GST Identification Number of the retail outlet is mentioned in the tax invoice for the inward supply; and

» such other restrictions or conditions, as may be specified

Explanation – For the purposes of this rule, the expression “outgoing international tourist” shall mean a person not normally resident in India, who enters India for a stay of not more than 6 months for legitimate non-immigrant purposes.

3rd proviso to Rule 138 has been inserted to provide that validity of the e-way bill may be extended within eight hours from the time of its expiry.

Under Rule 138E, restriction from generating E-way bill has been extended to supplier of service or goods opting to pay tax under composition scheme as provided in notification 2/2019-CT (Rate) dated 7th March, 2019.

CBIC vide Notification No. 32/2019 – CT dated 28th June, 2019 has extended the time limit for furnishing declaration in FORM GST ITC 04 in respect of goods dispatched to a job worker or received from a Job worker, during period July, 2017 to June, 2019 till 31st August, 2019.

CBIC vide Notification No. 33/2019 – CT dated 18th July, 2019 made following amendment in CGST Rules, 2017

From 1st September, 2019, a New rule 54(4A) has been inserted which provide that a registered person supplying services by way of admission to exhibition of cinematograph films in multiplex screens shall be required to issue an electronic ticket and the said electronic ticket shall be deemed to be a tax invoice for all purposes of the Act, even if such ticket does not contain the details of the recipient of service but contains the other information as mentioned under Rule 46.

Provided that the supplier of such service in a screen other than multiplex screens may, at his option, follow the above procedure.

Rule 83B has been inserted to provide procedure for surrender of enrolment certificate of Goods & service tax practitioner.

CBIC vide Notification No. 34/2019 – CT dated 18th July, 2019 has extended due date for filing Form GST CMP 08 (return by composition Tax payer) for quarter April, 2019 to June, 2019 till 31st July, 2019.

CBIC vide Notification No. 11/2019 – CT (Rate) dated 29th June, 2019 specifies retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund of applicable central tax paid on inward supply of such goods, subject to the conditions specified in rule 95A of the Central Goods and Services Tax Rules, 2017.

Explanation – For the purposes of this notification, the expression “outgoing international tourist” shall mean a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes.

Notification shall come into force from 1st July, 2019.

CBIC vide Removal of difficulty order 6/2019-CT dated 28th June, 2019 has extended the due date for furnish annual return for period 1st July, 2017 to 31st March, 2018 till 31st August, 2019.

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