Notification No 62/2020-Central Tax Dated 1st July, 2020
Taxpayers can opt for Aadhaar authentication for their GST registration and the date for submission of the application shall be the date of Aadhaar number authentication or fifteen days from the submission of the application in Part B of FORM GST REG-01 under subrule (4), whichever is earlier.”
If the applicant does not opt for Aadhaar authentication, registration shall be granted after physical verification of the place of business.
If Aadhaar authentication successfully done then it will be notified within 3 working days
within a period of 21 days from the date of submission of application if not opted for Aadhaar verification
Notification No 58/2020-Central Tax Dated 1st July, 2020
In the Central Goods and Services Tax Rules, 2017 for the rule 67A, the following rule shall be substituted, namely:
''67A manner of furnishing nil return by short messaging service facility"
A registered person who is furnishing nil return in Form GSTR 3B and GSTR 1 can file through short messaging service using the registered mobile number verified by one time password which will sent on the same number.
Notification No 16/2020-Central Tax Dated 23rd March, 2020
1. in rule 8, after sub-rule (4), the following sub-rule shall be inserted:-
“(4A) The applicant shall, while submitting an application under sub-rule (4), with effect from 01.04.2020, undergo authentication of Aadhaar number for grant of registration.”
2. In the said rules, in rule 9, in sub-rule (1), with effect from 01.04.2020, the following sub-rule shall be inserted:-
the registration shall be granted only after physical verification of the principle place of business in the presence of the said person, not later than sixty days from the date of application, in the manner provided under rule 25 and the provisions of sub-rule (5) shall not be applicable in such cases.”
3. In the said rules, in rule 43, in sub-rule (1) with effect from the 1st April, 2020,-
(a) for clause (c), the following clause shall be substituted,
c) the amount of input tax in respect of capital goods not covered under clauses (a) and (b), denoted as ‘A, being the amount of tax as reflected on the invoice, shall credit directly to the electronic credit ledger and the validity of the useful life of such goods shall extend upto five years from the date of the invoice for such goods:
subject to the condition that the ineligible credit attributable to the period during which such capital goods were covered by clause (a),denoted as ‘Tie‘, shall be calculated at the rate of five percentage points for every quarter or part thereof and added to the output tax liability of the tax period in which such credit is claimed
Provided further that the amount ‘Tie’ shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax and declared in FORM GSTR-3B.
4. In the said rules, in rule 80, in sub-clause (3), the following proviso shall be inserted, namely:-
“Provided that every registered person whose aggregate turnover during the financial year 2018-2019 exceeds five crore rupees shall get his accounts audited as specified under subsection (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C for the financial year 20182019, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.”
5. In the said rules, in rule 86, after sub-rule (4), the following sub-rule shall be inserted, namely:‑
“(4A) Where a registered person has claimed refund of any amount paid as tax wrongly paid or paid in excess for which debit has been made from the electronic credit ledger, the said amount, if found admissible, shall be re-credited to the electronic credit ledger by the proper officer by an order made in FORM GST PMT-03.”
6. In the said rules, in rule 89, in sub-rule (4), for clause (C), the following clause shall be substituted, namely:
(C) “Turnover of zero-rated supply of goods” means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking or the value which is 1.5 times the value of like goods domestically supplied by the same or, similarly placed, supplier, as declared by the supplier, whichever is less, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both;’
7. In the said rules, in rule 92,-
(a) after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A)Where, upon examination of the application of refund of any amount paid as tax other than the refund of tax paid on zero-rated supplies or deemed export, the proper officer is satisfied that a refund under sub-section (5) of section 54 of the Act is due and payable to the applicant,
he shall make an order in FORM RFD-06 sanctioning the amount of refund to be paid, in cash, proportionate to the amount debited in cash against the total amount paid for discharging tax liability for the relevant period, mentioning therein the amount adjusted against any outstanding demand under the Act or under any existing law and the balance amount refundable and for the remaining amount which has been debited from the electronic credit ledger for making payment of such tax, the proper officer shall issue FORM GST PMT-03 re-crediting the said amount as Input Tax Credit in electronic credit ledger.”
Notification No 08/2020-Central Tax Dated 02nd March, 2020
In the Central Goods and Services Tax Rules, 2017, with effect from the 1st March, 2020, in rule 31A, for sub-rule (2), the following sub-rule shall be substituted, namely:-
“(2) The value of supply of lottery shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the Organizing State, whichever is higher
Notification No 02/2020-Central Tax Dated 01stJanuary, 2019
Amendments to CGST Rules, 2017 to prescribe a schema for e-invoices which has been made optional from 01.01.2020.
1. In case of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension.
2. Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration electronically in FORM GST TRAN-1 by a further period not beyond 31st March, 2020
3. Statement in Form GST TRAN 2, above cases, may be submitted by 30th April, 2020
Notification No 75/2019-Central Tax Dated 26th December, 2019
1. In the Central Goods and Services Tax Rules, 2017, with effect from the 1st January, 2020, in rule 36, in sub-rule (4), for the figures and words “20 per cent.”, the figures and words “10 per cent.” shall be substituted.
2. In the said rules, after rule 86, the following rule shall be inserted, namely:-
“86A. Conditions of use of amount available in electronic credit ledger.-
input tax available in the electronic credit ledger has been fraudulently availed or is ineligible in as much as
-the credit of input tax has been availed on the strength of tax invoices or debit notes or any other document prescribed under rule 36-
i. issued by a registered person who has been found non-existent or not to be conducting any business from any place for which registration has been obtained;
ii. the credit of input tax has been availed in respect of any supply as prescribed by the law, the tax charged in respect of which has not been paid to the Government; or
iii. the registered person availing the credit of input tax has been found non-existent or not to be conducting any business from any place for which registration has been obtained; or
iv. the registered person availing any credit of input tax is not in possession of a tax invoice or debit note or any other document prescribed under rule 36,
- In the said rules, with effect from the 11th January, 2020, in rule 138E, after clause (b), the following clause shall be inserted, namely:
“(c) being a person other than a person specified in clause (a), has not furnished the statement of outward supplies for any two months or quarters, as the case may be.
Notification No 68/2019-Central Tax Dated 13th December, 2019
These rules shall come into force on the date of their publication in the Official Gazette.
in rule 48, after sub-rule (3), the following sub-rules shall be inserted, namely:-
1. The invoice shall be prepared by such class of registered persons as notified by the Government, on the recommendations of the Council, by including such particulars contained in FORM GST INV-01 after obtaining an Invoice Reference Number by uploading information contained therein on the GST Electronic Portal in such manner and subject to such conditions and restrictions as may be specified in the notification.
2. Every invoice issued by a person to whom sub-rule (4) applies in any manner other than the manner specified in the said sub-rule shall not be treated as an invoice.
The provisions of sub-rule (1) and (2) shall not apply to an invoice prepared in the manner specified in sub-rule (4).”
Notification No 56/2019-Central Tax Dated 14th November, 2019
CBIC simplifies Annual Return GSTR-9 & GST Audit GSTR-9C vide Central Goods and Services Tax (Seventh Amendment) Rules, 2019 refer the file attached
Notification No 46/2019-Central Tax Dated 09th October, 2019
Extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2019 to March, 2020 till the eleventh day of the month succeeding such month.
Notification No 47/2019-Central Tax Dated 09 October, 2019
The Council, hereby notifies those registered persons whose aggregate turnover in a financial year does not exceed two crore rupees and who have not furnished the annual return under sub-section (1) of section 44 of the Central Goods and Services Tax Rules, 2017 before the due date, as the class of registered persons who shall, in respect of financial years 2017-18 and 2018-19, follow the special procedure such that the said persons shall have the option to furnish the annual return under sub- section (1) of section 44 of the said Act.
Notification No 49/2019-Central Tax Dated 09th October, 2019
1. Rule 21A(3):- Suspension of Registration
A registered person, whose registration has been suspended under sub-rule (1) or sub- rule (2), shall not make any taxable supply during the period of suspension and shall not be required to furnish any return under section 39.
- In sub-rule (3), the following explanation shall be inserted, namely:-
Explanation- For the purposes of this sub-rule, the expression ―shall not make any taxable supply shall mean that the registered person shall not issue a tax invoice and, accordingly, not charge tax on supplies made by him during the period of suspension.
- (b) After sub-rule (4), the following sub-rule shall be inserted, namely:-
―(5) Where any order having the effect of revocation of suspension of registration has been passed, the provisions of clause (a) of sub-section (3) of section 31 and section 40 in respect of the supplies made during the period of suspension and the procedure specified therein shall apply.
2. Rule 36:- Documentary Requirements and Conditions for Claiming Input Tax Credit
- After sub-rule (3), the following sub-rule shall be inserted, namely
―(4) Input tax credit to be availed by a registered person in respect of invoices or debit notes, the details of which have not been uploaded by the suppliers under sub-section (1) of section 37, shall not exceed 20% of the eligible credit available in respect of invoices or debit notes the details of which have been uploaded by the suppliers under sub- section (1) of section 37
3. Rule 61:- Form and Manner of Submission of Monthly Return
For sub-rule (5), the following sub-rule shall be substituted, with effect from the 1st
July, 2017 namely
―(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 or
in FORM GSTR-2 under section 38 has been extended, the return specified in sub-section
(1) of section 39 shall, in such manner and subject to such conditions as the Commissioner may, by notification, specify, be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that where a return in FORM GSTR-3B is required to be furnished by a person referred to in sub-rule (1) then such person shall not be required to furnish the return in FORM GSTR-3
―Sub-rule (6) shall be omitted with effect from the 1st July, 2017
4. Rule 91:- Grant of Provisional Refund
- Before Amendment
(3) The proper officer shall issue a payment [order] in FORM GST RFD-05 for the amount sanctioned under sub-rule (2) and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund:
In sub-rule (3), with effect from the 24th September, 2019
After the words ―application for refund‖, the words ―on the basis of a consolidated payment advice:‖ shall be inserted;
- After the sub-rule (3), with effect from the 24th September, 2019, the following sub-
rule
shall be inserted, namely:- ―
The Central Government shall disburse the refund based on the consolidated payment advice issued under sub-rule (3).
5. Rule 117:- Tax or duty credit carried forward under any existing law or on goods held
in stock on the appointed day
(a) in sub-rule (1A) for the figures, letters and word “31st March, 2019”, the figures, letters and word “31st December, 2019” shall be substituted.
(b) in sub-rule (4), in clause (b),in sub-clause (iii), in the proviso for the figures, letters and word “30th April, 2019”, the figures, letters and word “31st January, 2020” , shall be substituted.
6. Rule 142:- Notice and Order for Demand of Amounts Payable under the Act
- After sub-rule (1) the following sub-rule shall be inserted, namely:-
―(1A) The proper officer shall, before service of notice to the person chargeable with tax, interest and penalty, under sub-section (1) of Section 73 or sub-section (1) of Section 74, as the case may be, shall communicate the details of any tax, interest and penalty as ascertained by the said officer, in Part A of FORM GST DRC-01A.
- After sub-rule (2) the following sub-rule shall be inserted, namely:-
―(2A) Where the person referred to in sub-rule (1A) has made partial payment of the amount communicated to him or desires to file any submissions against the proposed liability, he may make such submission in Part B of FORM GST DRC-01A.
Notification No 33/2019-Central Tax Dated 18th July, 2019
1. Surrender of enrollment of GST practitioner
Rule 83B inserted in CGST Rules, 2017 and Form GST PCT-06 notified for the same
A GST practitioner seeking to surrender his enrollment shall electronically submit an application in FORM GST PCT-06, at the common portal, either directly or through a facilitation centre notified by the Commissioner
The Commissioner, or an officer authorised by him, may after causing such enquiry as deemed fit and by order in FORM GST PCT-07, cancel the enrollment of such practitioner
2. Amendment to Rule 138E
Application for unblocking of the facility for generation of E- Way Bill
FORM GST EWB-05 notified for the same
Order for permitting / rejecting application for unblocking of the facility for generation of E-Way Bill
Commissioner may, for reasons to be recorded in writing, by order, permit or reject
FORM GST EWB – 06 notified for the same
3. Tenure of Anti-Profiteering Authority enhanced to four years
Rule 137 of the CGST Act, 2017: The Authority shall cease to exist after the expiry of four years from the date on which the Chairman enters upon his office unless the Council recommends otherwise.
4. Electronic Invoicing by Mulltiplex screens:
Rule 54(4A): 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
Notification No 31/2019-Central Tax Dated 28th June, 2019
1. In the Central Goods and Services Tax Rules, 2017, after rule 10, the following rule shall be inserted, namely: –
“10A. Furnishing of Bank Account Details.-After a certificate of registration in FORM GST REG-06 has been made available on the common portal and a Goods and Services Tax Identification Number has been assigned, the registered person, except those who have been granted registration under rule 12 or, as the case may be rule 16, shall as soon as may be, but not later than forty five days from the date of grant of registration or the date on which the return required under section 39 is due to be furnished, whichever is earlier, furnish information with respect to details of bank account, or any other information, as may be required on the common portal in order to comply with any other provision.”
2. In the said rules, in rule 21, after clause (c), the following clause shall be inserted, namely:-“(d) violates the provision of rule 10A.”
3. In the said rules, after rule 32, with effect from the 1st day of July, 2019, the following rule shall be inserted, namely: –
“32A. Value of supply in cases where Kerala Flood Cess is applicable- The value of supply of goods or services or both on which Kerala Flood Cess is levied under clause 14 of the Kerala Finance Bill, 2019 shall be deemed to be the value determined in terms of section 15 of the Act, but shall not include the said cess."
4. In the said rules, in rule 46 and 49 proviso shall be inserted specify that the tax invoice and bill of supply shall have “Quick Response (QR) Code”.
5. In the said rules, in rule 66, in sub-rule (2),-
for the words, letters and figures “suppliers in Part C of FORM GSTR-2A and FORM-GSTR-4A” the word “deductees” shall be substituted;
the words “the due date of” shall be omitted;
after the words, letters and figures “ FORM GSTR-7” the words “for claiming the amount of tax deducted in his electronic cash ledger after validation” shall be inserted
6. In the said rules, rule 67, in sub-rule (2),-
the words, letters and numbers “in Part C of FORM GSTR-2A” shall be omitted;
the words “the due date of” shall be omitted;
after the words, letters and figures “FORM GSTR-8” the words “for claiming the amount of tax collected in his electronic cash ledger after validation” shall be inserted.
7. 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 in FORM GST PMT-09.”
8. In the said rules, after rule 95, with effect from the 1st day of July,2019, the following rule shall be inserted, namely: –
“95A. Refund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters making tax free supply to an outgoing international tourist.
9. In the said rules, in rule 133,-
in sub-rule (3), in clause (c), after the words “fifty per cent. of the amount determined under the above clause”, the words “along with interest at the rate of eighteen per cent. from the date of collection of the higher amount till the date of deposit of such amount” shall be inserted;
10. In the said rules, in rule 138, in sub-rule (10),-
After the second proviso, the following proviso shall be inserted, namely:-
“Provided also that the validity of the e-way bill may be extended within eight hours from the time of its expiry.”
Notification No 20/2019-Central Tax Dated 23rd April, 2019
1. Rule 23(1) of CGST Rules, 2017: Revocation of cancellation of registration- Two provisos inserted for cancellation without retrospective effect:
All returns due till the date of such cancellation are required to be furnished before the application for revocation can be filed
All returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of 30 days from the date of order of revocation of cancellation of registration.
2. Rule 62 of CGST Rules, 2017
Form and manner of submission of statement and return- Taxpayers opting for composition schemes to pay tax on quarterly basis, file returns on annual basis; Need to file statement for purpose of payment of tax
3. Composition taxpayers
They shall furnish a return for every financial year in FORM GSTR-4, till the 30th April.
They shall furnish a statement, every quarter containing the details of payment of self-assessed tax in FORM GST CMP 08, till the 18th of the month succeeding such quarter
4. Form GST CMP –08- Statement for payment of self-assessed tax
New Format for GST CMP-08 notified
“Nil” Statement shall be filed if there is no tax liability due during the quarter
Interest shall be leviable if payment is made after the due date.
Negative value may be reported as such if such value comes after adjustment.
If the total tax payable becomes negative, then the same shall be carried forward to the next tax period for utilizing the same in that tax period.
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