EXTENSION OF DUE DATE TO QUALIFY GSP PRACTITIONER EXAMINATIONS AND THE SERVICES TO BE PROVIDED BY THE GST PRACTIONERS
The Goods and Services Tax Act, 2017 came into force with effect from 1.7.2017 in India.
The Central Government has now
re-fixed the last date to pass the GST Practitioners’ Enrolment Confirmation
Examination to be conducted by NACIM as 30 months instead of 18 months and thus
the GST Practitioners has to pass the GST Examinations before December 2020.
As per latest amendment the GST Practitioners can undertake filing of Annual Return or Final Return.
As per latest amendment the GST Practitioners can undertake filing of Annual Return or Final Return.
The services to be provided to
their clients by the GST Practitioners were prescribed as shown below:
In the said rules, in rule 83,–
(a) in sub-rule (1), in clause (a), for the words “Central Board of Excise” the words “Central Board of Indirect Taxes” shall be substituted;
(b) in sub-rule (3), in the second proviso, for the words “eighteen months”, the words “thirty months” shall be substituted;
(c) for sub-rule (8), the following sub-rule shall be substituted, namely:-
“(8) A goods
and
services tax practitioner can undertake any or all of the
following activities on behalf of a registered person, if so authorised by him
to-
(a)
furnish the details of outward and inward supplies; (b) furnish monthly, quarterly, annual or final return;
(c)
make deposit for credit into the electronic cash ledger;
(d)
file a claim for refund;
(e)
file an application for amendment or cancellation of registration;
(f) furnish information for generation of e-way bill;
(g) furnish details
of challan in FORM GST ITC-04;
(h) file an application for amendment or cancellation of enrolment under rule
58; and
(i)
file an intimation to pay tax under the composition scheme or withdraw from the said scheme:
Provided that where any application relating to a claim for refund or an
application for amendment or cancellation of registration or
where an intimation to pay tax under composition scheme or to withdraw from such
scheme has been submitted by the goods and services tax
practitioner
authorised by the registered person,
a confirmation shall be sought from the registered person and the application submitted by the said practitioner shall
be made available to the registered person on the common portal and
such
application shall not be further proceeded with until the registered person gives his
consent to the same.”.
The above notification came into force with effect from 1.2.2019.
The relevant notification is given below for ready reference:
[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. 03/2019 – Central Tax
New Delhi,
the 29th January, 2019
G.S.R……(E). - In exercise of the powers
conferred by section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules
further to amend the Central Goods
and
Services
Tax Rules, 2017, namely:-
1. (1) These rules may be called the Central Goods and Services Tax (Amendment) Rules,
2019.
(2) Save as otherwise provided in these rules, they shall come into force on the first day of
February, 2019.
In the said rules, in rule 53,–
(a) in sub-rule (1), after the words and figures “section 31”, the words and figures
“and credit or debit notes referred to in section 34” shall be omitted; (b) in sub-rule (1) clause (c) shall be omitted;
(c) in sub-rule (1) clause (i) shall be omitted;
(d) after sub-rule (1), the following sub-rule shall be inserted, namely:–
“(1A) A credit or debit note referred to in section 34 shall contain the following particulars, namely:–
(a) name,
address
and
Goods and Services Tax Identification Number
of the
supplier;
(b) nature of the document;
(c) a consecutive serial
number
not
exceeding
sixteen
characters,
in one or
multiple series, containing alphabets or numerals or special characters-hyphen or
dash
and
slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(d) date of issue of the document;
(e) name, address and Goods and Services Tax Identification Number or Unique
Identity Number, if registered, of the recipient;
(f) name and address of the recipient and the address of delivery, along with the name of State and its
code,
if
such recipient is
un-registered;
(g) serial number(s) and date(s) of the corresponding tax invoice(s) or, as the case may be, bill(s) of supply;
(h) value of taxable supply of goods or services, rate of tax and the amount of the tax credited or, as the case may be, debited to the recipient; and
(i) signature or digital signature of the supplier or his authorised representative.”.
[F.No.20/06/16/2018-GST (Pt. II)]
(Gunjan Kumar Verma) Under Secretary to the Government of India
Note:- The principal rules were published in the Gazette of India, Extraordinary, Part
II,
Section 3,
Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June,2017, published vide number G.S.R 610 (E), dated the 19th June, 2017 and last amended vide notification
No. 74/2018 - Central
Tax, dated the
31st December, 2018,
published
vide number G.S.R 1251 (E), dated the 31st December, 2018.