Analysis of recent GST notifications (non-Rate)

Notification No. 67/2018 Central Tax, dated 31.12.2018 to Notification No. 79/2018 Central Tax, dated 31.12.2018, 13 (thirteen) non-rate notifications have been issued in recent past, which are analysed below:

A. Notification No. 67/2018 Central Tax dated 31st December, 2018:

The Central Government, on the recommendations of the Council, exercising the powers conferred by section 148 of the CGST Act, 2017 has made the following amendments in notification no. 31/2018 Central Tax, dated 6th August, 2018 to extend the time limit, stated as follows:

i. persons who didnt file complete FORM GST REG 26 but received only a Provisional Identification Number (PIN) till 31st December, 2017, may now furnish the stipulated details to the jurisdictional nodal officer on or before 31st January, 2019 instead of 31st August, 2018, as notified earlier;

ii. upon compliance of certain procedures, such taxpayers are required to furnish the stipulated details to GSTN by e-mail, on or before the 28th February, 2019 instead of 30th September, 2018.

B. Notification No. 68/2018 Central Tax dated 31st December, 2018 and Notification No. 69/2018 Central Tax dated 31st December, 2018 and Notification No. 70/2018 Central Tax dated 31st December, 2018:
The Commissioner, on the recommendations of the Council, exercising the powers conferred by section 168 of the CGST Act, 2018, has made the following further amendments to the following notifications, to extend the time limit, stated as follows:

i. amendments to notification no. 21/2017 Central Tax, dated 8th August, 2017, notification no. 35/2017 Central Tax, dated 15th September, 2017, notification no. 56/2017 Central Tax, dated 15th November, 2017, notification no. 16/2018 Central Tax dated 23rd March, 2018 and notification no. 34/2018 Central Tax, dated 10thAugust, 2018 to increase the tax periods of filing FORM GSTR-3B within an extended due date;

ii. filing of FORM GSTR-3B for the period July, 2017 to February, 2019 instead of July, 2017 to November, 2018 on or before 31st March, 2019 instead of 31st December, 2018.

C. Notification No. 71/2018 Central Tax dated 31st December, 2018:
The Central Government, on the recommendations of the Council, exercising the powers conferred by section 148 of the CGST Act, 2017 has made the following further amendments in notification no. 43/2018 Central Tax, dated 10th September, 2018 to extend the time limit, stated as follows:

i. furnishing of FORM GSTR-1 for the quarters July, 2017 to December, 2018 instead of July, 2017 to September, 2018 on or before 31st March, 2019 instead of 31st December, 2018.

D. Notification No. 72/2018 Central Tax dated 31st December, 2018:
The Commissioner, on the recommendations of the Council, exercising the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the CGST Act, 2018, has made the following further amendments to the following notification, to extend the time limit, stated as follows:

i. furnishing of FORM GSTR-1 for the months July, 2017 to February, 2019 instead of July, 2017 to November, 2018 till 31st March, 2019 instead of 31st December, 2018.

E. Notification No. 73/2018 Central Tax dated 31st December, 2018:

The Central Government, on the recommendations of the Council, exercising the powers conferred by sub-section 3 of section 1 read with section 51 of the CGST Act, 2017, has made the following further amendment in notification no. 50/2018 Central Tax, dated 13th September, 2018 to insert a proviso, to seek to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS.

F. Notification No. 74/2018 Central Tax dated 31st December, 2018:
i. Sub-rule (1A) inserted, in rule 12, to allow a person to mention the name of the State or Union Territory where he does not have a physical presence, in PART A of the application in FORM GST REG-07 and mention the name of the State or Union Territory in PART B in which the principal place of business is located, may be different from the place mentioned in PART A, while applying for registration to collect tax in accordance with provisions of section 52 of the CGST Act, 2017.

ii. Sub-rule (3) of rule 45, has been amended to omit the words or sent from one job worker to another. Amended sub-rule (3) would read as The details of challans in respect of goods despatched to a job worker or received from a job worker or sent from one job worker to another during a quarter shall be included in FORM GST-04 furnished for that period on or before twenty fifth day of the month succeeding the said quarter. Effectively goods cannot be sent from one job worker to another job worker through FORM GST-04.

iii. Proviso inserted in rule 46, rule 49, sub-rule (2) of rule 54 and sub-rule (4) of rule 54 to state that signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic invoice, electronic bill of supply, electronic ISD invoice or CN, tax invoice by insurer or a banking company or a financial institution or a NBFC or GTA for transportation of goods or invoice including ticket for passenger transportation service when the respectively they are issued in accordance with provisions of the Information Technology Act, 2000 (21 of 2000).

iv. Rule 109B has been inserted to state that where the Revisional Authority decides to pass an order in revision under section 108 which is likely to affect the person adversely, the Revisional Authority shall serve on him a notice in FORM GST RVN-01 and shall give him a reasonable opportunity of being heard.

v. The Revisional Authority shall, along with its order under sub-section (1) of section 108, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed.

vi. Explanation 1, in sub-rule (1), in rule 138 has been substituted. Effect of the substitution may be explained as Notification No. 32/2017 Central Tax dated 15.09.2017 has been substituted by Notification No. 56/2018 Central Tax, dated 23.10.2018. Casual taxable persons either making inter-State taxable supplies of handicraft goods or making supply of products specified in Table in Noft. No 56/2018 CT, dated 23.10.2018 made by the craftsmen predominantly by hand even though some machinery may also be used in the process, are exempted from taking registration.

vii. Rule 138E has been inserted to impose restriction on furnishing of information in PART A of GST EWB-01. Restriction in short is given below:
E-waybill (PART A of FORM GST EWB-01) cannot be generated, either, for a taxable person who is paying tax under composition scheme (section 10 of the CGST Act, 2017) who has not furnished returns for two consecutive tax periods or any other taxable person who has not furnished the returns for a consecutive period of two months.[In short, e-waybill cannot be generated, in case of consecutive non filing of returns for two consecutive quarters or months]

viii. FORM-GST-RFD-01 has been substituted (application for refund).
ix. FORM GSTR 9 (Annual Return) has been substituted. Few key changes are as follows:

a. Heading in Pt. II of the FORM from Details of Outward and inward supplies declared during the financial year to Details of outward and inward supplies made during the financial year;

b. Point no 5 of the FORM from Details of Outward supplies on which tax is not payable as declared in returns filed during the financial year to Details of Outward supplies made during the financial year on which tax is not payable;

c. Input tax credit (ITC) cannot be claimed through FORM GSTR 9;
x. Detailed analysis of changes made in FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C will be separately communicated.

G. Notification No. 75/2018 Central Tax dated 31st December, 2018:
The Central Government, on the recommendations of the Council, exercising the powers conferred by section 128 of the CGST Act, 2017 has made the following amendments in notification no. 4/2018 Central Tax, dated 23rd January, 2018 to waive the late fees, details stated as follows:

i. Late fee payable u/s 47 of the CGST Act, 2017 waived for furnishing the details of outward supplies for a certain period in FORM GSTR-1 within a stipulated time.

H. Notification No. 76/2018 Central Tax dated 31st December, 2018:
The Central Government, on the recommendations of the Council, exercising the powers conferred by section 128 of the CGST Act, 2017 has made the following amendments in notification no. 4/2018 Central Tax, dated 23rd January, 2018 to waive the late fees, details stated as follows:

i. Late fee payable u/s 47 of the CGST Act, 2017 waived for filing the return in FORM GSTR-3B.

Observation:

I. Notification No. 77/2018 Central Tax dated 31st December, 2018:

The Central Government, on the recommendations of the Council, exercising the powers conferred by section 128 of the CGST Act, 2017 has made the following amendments in notification no. 73/2018 Central Tax, dated 29th December, 2017 to waive the late fees, details stated as follows:
i. Late fee payable u/s 47 of the CGST Act, 2017 waived for filing the return in FORM GSTR-4 for a certain period within a stipulated time.

J. Notification No. 78/2018 Central Tax dated 31st December, 2018:

The Commissioner, has extended the time limit for furnishing the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker, during the period from July, 2017 to December, 2018 till the 31st March, 2019.

K. Notification No. 79/2018 Central Tax dated 31st December, 2018:

The Board, vide above notification, has imposed, the central tax officer specified in column (3) of Table-I of the Notf. No. 2/2017-Central Tax, dated 19.06.2017 and the officers subordinate to him, powers to exercise u/s 73,74, 75 and 76 of Chapter XV (Demand and Recovery) of the CGST Act, 2017, throughout the territorial jurisdiction of the central tax officer specified in column (2) of the said Table, in respect of those cases as may be assigned by the Board.

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