CBIC has issued the following notification/orders on June 28, 2019, which search and summarize the GST update notifications/orders issued by BSNL Central Indirect Tax and Customs Board.
|Notification/ Circular / Order No||Relevant Points on GST Update Notification issued by CBIC|
|Order 6/2019 – Central Tax||Due date for filing of Annual return and Audit report for the FY 2017-18, has been extended to 31st August 2019.|
|NN 26/2019 – Central Tax||Due date for filing GSTR-7 for the months October 2018 to July 2019 has been extended to 31 August 2019|
|NN 28/2019- Central Tax||Due dates for furnishing STR1 for the 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 July 2019 to September, 2019 till the eleventh day of the month succeeding such month.|
|NN 29/2019- Central Tax||GST Return GSTR-38 for the· months from July, 2019 to September 2019, shall be furnished electronically through the common portal on or before the 28th day of the month succeeding such month.|
|NN 31/2019 – Central Tax|
Central Goods and Services Tax (Fourth Amendment) Rules, 2019
|Kerala cess shall not be included in the value of taxable supply for the purpose of computing GST.|
Inter head transfer in electronic cash ledger will be allowed through FORM GST PMT-09 from the date to be notified later.
New refund mechanism for claiming the refund by duty free shops has been introduced.
Time limit for issuing anti-profiteering order by authority has been extended from 3 months to 6 months.
In Form GSTR-9, April to September 2019 has been replaced with April 2018 to March 2019 wherever required.
Instruction no.3 of Form GSTR-9 mentioned below is merged with Instruction no.4.
It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-1 and FORM GSTR-38 may bei declared in this return, however, taxpayers cannot claim input tax credit unclaimed during FY 2017-18 through this return·
Other miscellaneous amendments.
|NN 32/2019 – Central Tax||Due date for furnishing ITC-04 during the period from July 2017 to June 2019 has been extended to 31 August 2019.|