Changes in GST Rules 2017 after 35th GST Council Meeting

CERTAIN CHANGES IN GST RULES 2017 AFTER 35TH GST COUNCIL MEETING HELD ON 21.6.2019

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

The Goods and Services Tax Rules 2017 were being amended time to time and comes into force on various dates.

After 35^th GST Council Meeting held on 21.6.2019, the Central Government has made changes in Central Goods and Services Tax Rules 2017 in the following Rule No. 10-B, 21, 32, 32A, 46, 49, 66, 67, 87, 91, 94, 95, 128, 129, 132, 133, 138, and 138E,

The following GST Forms are amended:

·       FORM GST REF-07

·       FORM GST REF-12

·       FORM GSTR-9

·       FORM GST DRC-03

The following GST Forms are newly prescribed:

·       FORM GSTR-4

·       FORM GST PMT-09

·       FORM GST RFD-10A

The view the relevant Notification click the link given below: 

http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-31-central-tax-english-2019.pdf;jsessionid=DB1E374570B63C14B05650C984D7CDCB

Extension of due date to file FORM GST ITC-04 till 31.8.2019

EXTENSION OF DUE DATE FOR FURNISHING THE DECLARATION IN FORM GST ITC-04 IN RESPECT OF GOODS DISPATCHED TO A JOB WORKER OR RECEIVED FROM A JOB WORKER FROM JULY 2017 TO JUNE 2019 TILL 31.8.2019.

The Goods and Services Tax Act, 2017 came into force in India with effect from 1.7.2019.

The Central Government has gave extension of due date for furnishing the declaration in FORM GST ITC-04 in respect of Goods dispatched to a Job Worker or received from a Job Worker for the period from July 2017 to June 2019 to;; 31.8.2019.

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. 32/2019 – Central Tax

New Delhi, the 28th June, 2019

G.S.R… (E). - In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), and in supercession of the notification of the Government of  India in  the Ministry of Finance, Department of Revenue No.  15/2019-

Central Tax, dated the 28th    March 2019, published in the Gazette of India, Extraordinary,

Part II, Section 3, Sub-section (i) vide number G.S.R.242(E), dated the 28th  March 2019, except as respects things done or omitted to be done before such supercession, the Commissioner, hereby extends the time limit for furnishing the declaration in FORM GST ITC-04 of the said rules, in respect of goods dispatched to a job worker or received from a job worker, during the period from July, 2017 to June, 2019 till the 31st   day of August, 2019.

[F. No. 20/06/17/2018-GST] ( Ruchi Bisht)

Under Secretary to the Government of India

Extension of due date of filing of return in FORM GSTR-7 till 31.8.209 for certain months

EXTENSION OF DUE DATE OF FILING OF RETURN IN FORM GSTR-7 FOR THE PERIOD FROM OCTOBER, 2017 TO JULY, 2019 TILL 31.8.2019

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

The Central Government has extended the due date of filing of Return in FORM GSTR-7 (TDS DEDUCTEE) for the period from October 2017 to July 2019 till 31.8.2019 vide Notification No. 26/2019 Central Tax dated 28^th June 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. 26/2019 – Central Tax

New Delhi, the 28th June, 2019

G.S.R. .....(E).—In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), and in supercession of the notifications of the Government of India in the Ministry of Finance, Department of Revenue –

(i) No. 66/2018 - Central Tax, dated the 29th November, 2018, published in the Gazette of

India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1150(E), dated the 29th November, 2018;

(ii) No. 8/2019 - Central Tax, dated the 8th  February, 2019, published in the Gazette of

India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 101(E), dated the 8th February, 2019; and

(iii) No. 18/2019 - Central Tax, dated the 10th  April, 2019, published in the Gazette of

India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 301(E), dated the 10th April, 2019,

except   as respects things   done   or   omitted   to   be   done   before   such   supercession,   the Commissioner hereby extends the time limit for furnishing the return by a registered person required to deduct tax at source under the provisions of section 51 of the said Act in FORM GSTR-7 of the Central Goods and Services Tax Rules, 2017 under sub-section (3) of section 39 of the said Act read with rule 66 of the Central Goods and Services Tax Rules, 2017 for the

months of October, 2018 to July, 2019 till the 31st day of August, 2019.

[F. No. 20/06/16/2018-GST (Pt. I)]

(Ruchi Bisht) Under Secretary to the Government of India

Exemption from furnishing of Annual Return / Reconciliation Statement for Suppliers of Online Information Database Access and Retrival Services (IODAR SERVICES)

exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”)

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

The Central Government has now gave exemption from furnishing of Annual Return / Reconciliation  Statement for Suppliers of Online Information Database Access and Retrieval Services (OIDAR SERVICES) vide Notification No. 30/2019 – Central Tax dated 28.6.2019.

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.30 /2019 – Central Tax

New Delhi, the 28th June, 2019

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) (hereinafter referred to as “the said Act”), the Central Government, on the recommendations of the Council, hereby notifies the persons registered under section 24 of the said Act read with rule 14 of the Central Goods and Services Tax Rules, 2017, (hereinafter referred to as “the said rules”), supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person as the class of registered persons who shall follow the special procedure as mentioned below.

2.     The said persons shall not be required to furnish an annual return in FORM GSTR-9 under sub-section (1) of section 44 of the said Act read with sub-rule (1) of rule 80 of the said rules.

3.     The said persons shall not be required to furnish reconciliation statement in FORM GSTR-9C under sub-section (2) of section 44 of the said Act read with sub-rule (3) of rule

80 of the said rules.

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

(Ruchi Bisht) Under Secretary to the Government of India