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

(Setup by an Act of Parliament)

August 23, 2019

CA. Rajiv Luthia

CBIC vide Notification No. 35/2019 – CT dated 29th July, 2019 has extended the time limit for furnishing Form GST CMP - 08 (return by composition dealer) for quarter April to June, 2019 till 31st August, 2019.

CBIC vide Notification No. 36/2019 – CT dated 20th August, 2019 has extended the applicability of Rule 138E (restriction for generating E-way bill) of CGST Rules from 21st August, 2019 to 21st November, 2019. In view of above no e-way bill shall be allowed to be generated in cases of default in furnishing GST return for consecutive 2 tax periods.

CBIC vide Notification No. 37/2019 – CT dated 21th August, 2019 has extended the due date for filing FORM GSTR 3B for month of July, 2019 from 20th August, 2019 till 22nd August, 2019.

Further, due date for filing GSTR 3B for month of July, 2019 for registered person whose principal place of business in following district is extended till 20th September, 2019

 

Name of State

Name of District

Bihar

Araria, Kishanganj, Madhubani, East Champaran, Sitamarhi, Sheohar, Supaul, Darbhanga, Muzaffarpur, Saharsa, Katihar, Purnia, West Champaran

Gujarat

Vadodara

Karnataka

Bagalkot, Ballari, Belagavi, Chamarajanagar, Chikkamagalur, Dakshina Kannada, Davanagere, Dharwad, Gadag, Hassan, Haveri, Kalaburagi, Kodagu, Koppal, Mandya, Mysuru, Raichur, Shivamogga, Udupi, Uttara Kannada, Vijayapura, Yadgir

Kerala

Idukki, Malappuram, Wayanad, Kozhikode

Maharashtra

Kolhapur, Sangli, Satara, Ratnagiri, Sindhudurg, Palghar, Nashik, Ahmednagar

Odisha

Balangir, Sonepur, Kalahandi, Nuapada, Koraput, Malkangiri, Rayagada, Nawarangpur

Uttarakhand

Uttarkashi and Chamoli

Jammu & Kashmir

Entire State of J&K


CBIC vide Notification No. 12/2019 – CT (Rate) dated 31st July, 2019 has reduced the rate of GST on following goods

 

Particulars

Old Rate

New Rate

Charger or charging station for Electrically operated vehicles

9%

2.5%

Electrically operated vehicles, including two and three wheeled electric vehicles.

Explanation:- For the purposes of this entry, “Electrically operated vehicles” means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles.”

6%

2.5%

The notification shall come into force from 1st August, 2019

CBIC vide Notification No. 13/2019 – CT (Rate) dated 31st July, 2019 has exempted hiring of electrically operated vehicle meant for carrying 12 or more passenger by local authority from GST.

Explanation.- For the purposes of this entry, “Electrically operated vehicle” means vehicle falling under Chapter 87 in the First Schedule to the Customs Tariff Act, 1975 which is run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicle.

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