Extension of time for migration of taxpayers upto 31.1.2019 in certain cases

TIME LIMIT FOR MIGRATION OF TAXPAYERS IN CERTAIN CASES EXTENDED TILL 31.1.2019

The Goods and Services Tax Act, 2017 came into force with effect from 1.7.2017 in India.

Registered taxpayers in earlier tax regime have to migrate to GST regime by filing FORM GST REG-26 with full details. On receipt of Provisional ID, the taxpayer has to file FORM GST REG-26 on or before 31.12.2017.

The taxpayers has not filed the requisite details such as PAN  Card Details, Proprietor details, Partners details, Bank Account Details, Owner / Rent / Least agreement details, e-mail ID details, Mobile Number details etc., Power of attorney details etc., and hence the applications are incomplete without 100% and in certain cases ARN not received for some other reasons.

The Government has now decided to open one more window for completion of migration process till 31.1.2019.

In such cases i.e. in respect of late migrants, the time limit to file FORM GSTR-3B and FORM GSTR-1 for the period from July 2017 to December 2018 has been extended till 31.3.2019.

The relevant Press Release is given below for ready reference:

Press Release

Recommendations made during 31stMeeting of the GST Council

December 22, 2018

The GST Council in its 31st meeting held today at New Delhi made the following policy recommendations:

1.   There would be a single cash ledger for each tax head. The modalities for implementation would be finalised in consultation with GSTN and the Accounting authorities.

2.   A scheme of single authority for disbursement of the refund amount sanctioned by either the  Centre  or  the  State  tax  authorities  would  be  implemented  on  pilot  basis.  The modalities for the same shall be finalized shortly.

3.   The new return filing system shall be introduced on a trial basis from 01.04.2019 and on mandatory basis from 01.07.2019.

4.   The due date for furnishing the annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the Financial Year 2017 – 2018 shall be further extended till 30.06.2019.

5. The following clarificatory changes, inter-alia, shall be carried out in the formats/instructions according to which the annual return / reconciliation statement is to be submitted by the taxpayers:

i)    Amendment of headings in the forms to specify that the return in FORM GSTR-9

&FORM GSTR-9A would be in respect of supplies etc. ‘made during the year’

and not ‘as declared in returns filed during the year’;

ii)    All returns in FORM GSTR-1&FORM GSTR-3B have to be filed before filing of FORM GSTR-9&FORM GSTR-9C;

iii)  All returns in FORM GSTR-4 have to be filed before filing of FORM GSTR-

9A;

iv)  HSN  code  may  be  declared  only  for  those  inward  supplies  whose  value independently accounts for 10% or more of the total value of inward supplies;

v)    Additional payments, if any, required to be paid can be done through FORM GST DRC-03 only in cash;

vi)  ITC cannot be availed through FORM GSTR-9 &FORM GSTR-9C;

vii) All invoices  pertaining  to  previous  FY (irrespective of month  in  which  such invoice is reported in FORM GSTR-1) would be auto-populated in Table 8A of FORM GSTR-9;

viii) Value of “non-GST supply” shall also include the value of “no supply” and may

be reported in Table 5D, 5E and 5F of FORM GSTR-9;

ix) Verification by taxpayer who is uploading reconciliation statement would be included in FORM GSTR-9C.

6.   The due date for furnishing FORM GSTR-8 by e-commerce operators for the months of

October, November and December, 2018 shall be extended till 31.01.2019.

7.   The due date for submitting FORM GST ITC-04 for the period July 2017 to December

2018 shall be extended till 31.03.2019.

8.   ITC in relation to invoices issued by the supplier during FY 2017-18 may be availed by the recipient till the due date for furnishing of FORM GSTR-3B for the month of March,

2019, subject to specified conditions.

9.   All the supporting documents/invoices in relation to a claim for refund in FORM GST RFD-01Ashall be uploaded electronically on the common portal at the time of filing of the refund application itself, thereby obviating the need for a taxpayer to physically visit a tax office for submission of a refund application. GSTN will enable this functionality on the common portal shortly.

10. The following types of refunds shallalso be made available throughFORM GST RFD-

01A:

i)    Refund  on  account  of  Assessment/Provisional  Assessment/Appeal/Any  Other

Order;

ii)    Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice-versa;

iii)  Excess payment of Tax; and iv)  Any other refund.

11. In case of applications for refund in FORM GST RFD-01A(except those relating to refund of excess balance in the cash ledger)which are generated on the common portal before the roll out of the functionality described in point (10) above, and which have not been submitted in the jurisdictional tax office within 60 days of the generation of ARN, the claimants  shall  be  sent  communications  on  their registered  email  ids  containing information on where to submit the said refund applications. If the applications are not submitted within 15 days of the date of the email, the said refund applications shall be

summarily rejected, and the debited amount, if any, shall be re-credited to the electronic credit ledger of the claimant.

12. One more window for completion of migration process is being allowed. The due date for the taxpayers who did not file the complete FORM GST REG-26 but received only a Provisional  ID  (PID)  till  31.12.2017  for  furnishing  the  requisite  details  to  the jurisdictional nodal officer shall be extended till 31.01.2019. Also, the due date for furnishing FORM GSTR-3B and FORM GSTR-1 for the period July, 2017 to February,

2019/quarters July, 2017 to December, 2018 by such taxpayers shall be extended till

31.03.2019.

13. Late fee shall be completely waived for all taxpayers in case FORM GSTR-1, FORM GSTR-3B &FORM GSTR-4 for the months / quarters July, 2017 to September, 2018, are furnished after 22.12.2018 but on or before 31.03.2019.

14. Taxpayers  who  have  not  filed  the  returns  for  two  consecutive  tax  periods  shall  be restricted from generating e-way bills. This provision shall be made effective once GSTN/NIC make available the required functionality.

15. Clarifications  shall  be  issued  on  certain  refund  related  matters  like  refund  of  ITC accumulated on account of inverted duty structure, disbursal of refunds within the stipulated time, time allowed for availment of ITC on invoices, refund of accumulated ITC of compensation cess etc.

16. Changes  made  by  CGST  (Amendment)  Act,  2018,  IGST  (Amendment)  Act,  2018, UTGST (Amendment) Act, 2018 and GST (Compensation to States) Amendment Act,

2018 and the corresponding changes in SGST Acts would be notified w.e.f. 01.02.2019.

The requisite Notifications/Circulars for implementing the above recommendations of the

GST Council shall be issued shortly.

Extend the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process: (12).

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section

(i)]

Government of India Ministry of Finance (Department of Revenue)

Central Board of Indirect Taxes and Customs

Notification No. 67/2018 – Central Tax

New Delhi, the 31st December, 2018

G.S.R......(E).-  In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.31/2018-Central Tax, dated the 6th August, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 742(E), dated the 6th August, 2018, namely :

In the said notification, in paragraph 2 ,-

(i)         in clause (i), for the figures, letters and word “31st  August, 2018”, the figures, letters and word “31st January, 2019” shall be substituted;

(ii)        in clause (iv), for the figures, letters and word “30th September, 2018”, the figures, letters and word “28th February, 2019” shall be substituted.

[F.No.20/06/16/2018-GST] ( Dr. Sreeparvathy S.L.)

Under Secretary to the Government of India.

Note:-  The principal notification No. 31/2018 – Central Tax, dated the 6th August, 2018 was published in the Gazette of India, Extraordinary vide number G.S.R. 742(E), dated the 6th August, 2018.

extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section

(i)]

Government of India Ministry of Finance (Department of Revenue)

Central Board of Indirect Taxes and Customs

Notification No. 69/2018 – Central Tax

New Delhi, the 31st December, 2018

G.S.R.....(E).– In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following further amendments-

(i)    in  notification  No.  35/2017  –  Central  Tax,  dated  the  15th   September,  2017,

published in the Gazette  of  India,  Extraordinary,  Part  II,  Section  3,  Sub-section  (i), vide number G.S.R.1164(E), dated the 15th September, 2017; and

(ii)  in notification No. 16/2018 – Central Tax, dated the 23rd March, 2018, published in the  Gazette  of    India,  Extraordinary,  Part    II,  Section  3,  Sub-section  (i),  vide  number

G.S.R.268(E), dated the 23rd March, 2018, namely:–

In the said notifications, in the first paragraph, in the proviso, for the words, figures and letters “July, 2017 to November, 2018” and “31st  day of December, 2018”, the words, figures and letters “July, 2017 to February, 2019”and “31st  day of March, 2019” shall be respectively substituted.

[F.No.20/06/16/2018-GST]

(Dr. Sreeparvathy S.L.) Under Secretary to the Government of India

Note:- 1.The principal notification No. 35/2017 – Central Tax, dated the 15th September, 2017, published in the Gazette  of  India,  Extraordinary,  Part  II,  Section  3,  Sub-section  (i), vide number G.S.R.1164(E), dated the 15th September, 2017; and

2. the principal notification number 16/2018 – Central Tax, dated the 23rd March,

2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.268 (E), dated the 23rd March, 2018;

were last amended by notification No. 46/2018-Central Tax, dated the 10th September, 2018, published in the Gazette of India, Extraordinary, vide number G.S.R. 857(E), dated the 10th September, 2018.

Extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India Ministry of Finance (Department of Revenue)

Central Board of Indirect Taxes and Customs

Notification No. 68/2018 – Central Tax

New Delhi, the 31st December, 2018

G.S.R.....(E).– In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following further amendments -

(i) in notification No. 21/2017– Central Tax, dated the 08th August, 2017, published in the

Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 997(E), dated the

08th August, 2017; and

(ii) in notification No. 56/2017– Central Tax, dated the 15th November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.1412(E), dated the 15th November, 2017, namely:–

In the said notifications, in the first paragraph, in the proviso, for the words, figures and letters “July,

2017 to November, 2018” and “31st day of December, 2018”, the words, figures and letters “July, 2017 to February, 2019”and “31st day of March, 2019”shall be respectively substituted.

.

[F.No.20/06/16/2018-GST]

(Dr. Sreeparvathy S.L.) Under Secretary to the Government of India

Note:- 1.The principal notification number 21/2017– Central Tax, dated the 08th August, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.997(E), dated the 08th August, 2017; and

2.   The   principal   notification   number   56/2017 – Central   Tax , dated   the   15th

November, 2017  was  published  in  the  Gazette  of  India,  Extraordinary,  Part  II,  Section  3,  Sub- section (i) vide number G.S.R.1412(E), dated the 15th November, 2017;

were last amended by notification No. 45/2018, dated the 10th September, 2018, published in the

Gazette of India, Extraordinary, vide number G.S.R. 856(E), dated the 10th September, 2018.

Extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section

(i)]

Government of India Ministry of Finance (Department of Revenue)

Central Board of Indirect Taxes and Customs

Notification No. 71/2018 – Central Tax

New Delhi, the 31st December, 2018

G.S.R.....(E).– In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 43/2018- Central Tax, dated

the 10th  September, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3,

Sub-section (i) vide number G.S.R. 854(E), dated the 10th September, 2018, namely:–

In the said notification, in paragraph 2, in the second proviso, for the words, figures and letters “July, 2017 to September, 2018” and “31st  day of December, 2018”, the words, figures and letters “July, 2017 to December, 2018” and “31st  day of March, 2019” shall respectively be substituted.

[F.No.20/06/16/2018-GST]

(Dr. Sreeparvathy S.L.) Under Secretary to the Government of India

Note: - The principal notification No. 43/2018-Central Tax, dated the 10th  September, 2018 was published in the Gazette of India, Extraordinary, vide number G.S.R. 854(E), dated the

10th September, 2018 and was last amended by notification No. 64/2018-Central Tax, dated the

29th  November, 2018, published in the Gazette of India, Extraordinary, vide number G.S.R.

1148(E), dated the 29th November, 2018.

Extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India Ministry of Finance (Department of Revenue)

Central Board of Indirect Taxes and Customs

Notification No. 72/2018 – Central Tax

New Delhi, the 31st December, 2018

G.S.R.....(E).– In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read  with  section  168  of  the  Central  Goods  and  Services  Tax  Act,  2017  (12  of  2017),  the Commissioner,  on  the  recommendations  of  the  Council,  hereby  makes  the  following  further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 44/2018- Central Tax, dated the 10th September, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R. 855(E), dated the 10th September,

2018, namely:–

In the said notification, in the first paragraph, in the first proviso, for the words, figures and letters

“July, 2017 to November, 2018” and “31st day of December, 2018”, the words, figures and letters “July,

2017 to February, 2019” and “31st day of March, 2019”shall be respectively substituted.

[F.No.20/06/16/2018-GST]

(Dr. Sreeparvathy S.L.) Under Secretary to the Government of India

Note:-  The  principal  notification  No.  44/2018-Central  Tax,  dated  the  10th   September,  2018  was published in the Gazette of India, Extraordinary, vide number G.S.R. 855(E), dated the 10th September,

2018 and was last amended by notification No. 63/2018-Central Tax, dated the 29th  November, 2018, published in the Gazette of India, Extraordinary, vide number G.S.R. 1147(E), dated the 29th November,

2018.

Full waiver the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India Ministry of Finance (Department of Revenue)

Central Board of Indirect Taxes and Customs

Notification No. 77/2018 – Central Tax

New Delhi, the 31st December, 2018

G.S.R.....(E),– In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance, Department of Revenue No. 73/2017– Central Tax, dated the

29th December, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-

section (i) vide number G.S.R.1600(E), dated the 29th December, 2017, namely:–

In the said notification, after the first proviso, the following proviso shall be inserted, namely:–

“Provided further the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22nd December, 2018 to 31st March, 2019.”.

[F.No.20/06/16/2018-GST] (Dr. Sreeparvathy S.L.)

Under Secretary to the Government of India

Note:- The principal notification No. 73/2017-Central Tax, dated the 29th December, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 1600 (E), dated the 29th December, 2017.

Fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India Ministry of Finance (Department of Revenue)

Central Board of Indirect Taxes and Customs

Notification No. 75/2018 – Central Tax

New Delhi, the 31st December, 2018

G.S.R.....(E),– In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 4/2018– Central Tax, dated the

23rd  January, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-

section (i) vide number G.S.R.53(E), dated the 23rd January, 2018, namely:–

In the said notification, after the proviso, the following proviso shall be inserted, namely:–

“Provided further that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to September, 2018 by the due date but furnishes the said details in FORM GSTR-1 between the period from 22nd December, 2018 to 31st March, 2019.”.

[F.No.20/06/16/2018-GST] (Dr. Sreeparvathy S.L.)

Under Secretary to the Government of India

Note:- The  principal  notification  No.  4/2018-Central  Tax,  dated  23rd   January,  2018  was published in the Gazette of India, Extraordinary, vide number G.S.R. 53 (E), dated the 23rd January, 2018.

Late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section

(i)]

Government of India Ministry of Finance (Department of Revenue)

Central Board of Indirect Taxes and Customs

Notification No. 76/2018 – Central Tax

New Delhi, the 31st December, 2018

G.S.R.....(E),– In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council , and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 28/2017 – Central Tax, dated the 1st September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1126 (E), dated the 1st September, 2017, notification of the Government of India in the Ministry of Finance, Department of Revenue No. 50/2017 – Central Tax, dated the 24th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1326 (E), dated the 24th October, 2017 and notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 64/2017– Central Tax,

dated the 15th  November, 2017, published in the Gazette of India, Extraordinary, Part II,

Section 3, Sub-section (i) vide number G.S.R.1420(E), dated the 15th  November, 2017, except as respects things done or omitted to be done before such supersession,  hereby waives the amount of late fee payable by any registered person for failure to furnish the

return in FORM GSTR-3B for the month of July, 2017 onwards by the due date under section 47 of the said Act, which is in excess of an amount of twenty-five rupees for every day during which such failure continues:

Provided that where the total amount of central tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return for the month of July, 2017 onwards by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues:

Provided further that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22nd December, 2018 to 31st March, 2019.

[F.No.20/06/16/2018-GST] (Dr. Sreeparvathy S.L.)

Under Secretary to the Government of India