Pursuant to the meeting of the GST Council held on 22 nd December 2018 at New Delhi, the Central Board of Indirect Taxes and Customs (CBIC) has issued notifications, circulars and removal of difficulty orders on 31 st December under GST Laws to implement the recommendations of the GST Council.

The summary of notifications, Circulars and Orders for removal of difficulties have been given in a tabular manner for easy understanding.

       A. GST Central Tax – Rate Notifications:

GST Central Tax – Rate Notifications
S.No Notification No. Summary Link to access the Notification
1 24/2018-Central Tax (Rate) Changes made in GST rates for certain Goods such as Power Bank, TV upto 32 inches, video games, parts and accessories of carriage for disabled persons http://www.cbic.gov.in/resources//htdocs -cbec/gst/notfctn-24-2018-cgst-rate- english1.pdf
2 25/2018-Central Tax (Rate) Exempts certain Goods from GST such as frozen vegetables, music books, etc http://www.cbic.gov.in/resources//htdocs -cbec/gst/notfctn-25-2018-cgst-rate- english.pdf
3 26/2018- Central Tax (Rate) Exempts GST on supply of gold by nominated agencies to Registered Persons http://www.cbic.gov.in/resources//htdocs -cbec/gst/notfctn-26-2018-cgst-rate- english.pdf
4 27/2018-Central Tax (Rate) Changes made in GST rates for certain Services such as Transport of passengers by air by non- scheduled air service, third party insurance of goods carriage, cinema tickets above one hundred rupees, etc http://www.cbic.gov.in/resources//htdocs -cbec/gst/notfctn-27-2018-cgst-rate- english.pdf
5 28/2018- Central Tax (Rate) Exempts certain Services from GST such as services provided by GTA to Government Dept, local authority or Govt agencies which are registered only for deduction of TDS and not making any taxable supplies; Services by banking company to Basic Savings Bank Deposit (BSBD) account holders under PM Jan Dhan Yojana (PMJDY) http://www.cbic.gov.in/resources//htdocs -cbec/gst/notfctn-28-2018-cgst-rate- english.pdf
6 29/2018- Central Tax (Rate) Specifies services to be taxed under Reverse Charge Mechanism (RCM) such as Services by Business Facilitator (BF) to a Banking Company and Services by an agent of business correspondent (BC) to business correspondent (BC). http://www.cbic.gov.in/resources//htdocs%20-cbec/gst/notfctn-29-2018-cgst-rate-%20english.pdf
7 30/2018- Central Tax (Rate) Explanation inserted in an item in notification No. 11/2017 – Central Tax (Rate) http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-30-2018-cgst-rate-english.pdf

B. GST Central Tax Notifications:

GST Central Tax – Rate Notifications
S.No Notification No. Summary Link to access the Notification
1 67/2018 Extends the time period for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-67-central-tax-english-2018.pdf
2 68/2018 Extends the time limit for furnishing the return for the newly migrated taxpayers in FORM GSTR-3B till 31st March 2019 http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-68-central-tax-english-2018.pdf
3 69/2018 Extends the time limit for furnishing the return for the newly migrated taxpayers in FORM GSTR-3B till 31st March 2019 http://www.cbic.gov.in/htdocs- cbec/gst/notfctn-69-central-tax-english- 2018.pdf
4 70/2018 Extends the time limit for furnishing the return for the taxpayers in FORM GSTR-3B till 31st March 2019.

The original notification specified filing of GSTR 3B for July 2018 to March 2019.

http://www.cbic.gov.in/htdocs- cbec/gst/notfctn-70-central-tax-english- 2018.pdf
5 71/2018 Extends the time limit for the taxpayers having turnover up to Rs 1.5 Crs for existing as well as newly migrated taxpayers furnishing the details of outward supplies in FORM GSTR-1 till 31st March 2019

The original notification specified quarterly filing of GSTR 1 for July 2017 to March 2019.

http://www.cbic.gov.in/htdocs- cbec/gst/notfctn-71-central-tax-english- 2018.pdf
6 72/2018 Extends the time limit for the taxpayers having turnover up to Rs 1.5 Crs for existing as well as newly migrated taxpayers furnishing the details of outward supplies in FORM GSTR-1 till 31st March 2019

The original notification specified quarterly filing of GSTR 1 for July 2017 to March 2019.

http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-72-central-tax-english-2018.pdf;jsessionid=2820581D58CB4A955EAD978EB3D3A977
7 73/2018 Exempt supplies made by one Government Department and PSUs to other Government Departments and vice-versa from TDS. http://www.cbic.gov.in/htdocs- cbec/gst/notfctn-73-central-tax-english- 2018.pdf
8 74/2018 Fourteenth amendment to the CGST Rules, 2017 notifying various amendments to CGST Rules. It has also brought a modification in format of Annual Return.

Summary of Amendments –

  1. Dispensation of requirement of signature or digital signature in case of issuance of electronic invoice in compliance with provisions of IT Act, 2000
  2. Restriction in generation of E-Way Bills who has not filed 2 consecutive monthly/quarterly returns
  3. Change in format of Form GST RFD – 01
  4. Modification of format for Form GSTR 9, GSTR 9A and GSTR 9C.
http://www.cbic.gov.in/htdocs- cbec/gst/notfctn-74-central-tax-english- 2018.pdf
9 75/2018 To waive in full 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 http://www.cbic.gov.in/htdocs- cbec/gst/notfctn-75-central-tax-english- 2018.pdf
10 76/2018 To specify the late fee payable for delayed filing of FORM GSTR-3B and to waive in full 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 http://www.cbic.gov.in/htdocs- cbec/gst/notfctn-76-central-tax-english- 2018.pdf
11 77/2018 To waive in full the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018 http://www.cbic.gov.in/htdocs- cbec/gst/notfctn-77-central-tax-english- 2018.pdf
12 78/2018 To extend the due date for furnishing FORM ITC- 04 for the period from July 2017 to December 2018 till 31.03.2019.

Form ITC-04 is for furnishing quarterly return for Job Work

http://www.cbic.gov.in/htdocs- cbec/gst/notfctn-78-central-tax-english- 2018.pdf
13 79/2018 To amend notification No. 2/2017 – Central Tax dated 19.06.2017 notifying jurisdiction of the Central Tax Officers http://www.cbic.gov.in/htdocs- cbec/gst/notfctn-79-central-tax-english- 2018.pdf

C. GST Circulars:

GST Circulars
S.No Notification No. Summary Link to access the Notification
1 76/50/2018-GST CBIC has issued clarification on the following issues:

(Please read the clarifications for detailed understanding)

1. Whether the supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap by Government departments are taxable under GST?

Ans: Yes, it is supply and such Govt. Departments are liable to obtain registration for supply to unregistered persons.

2. Whether penalty in accordance with section 73 (11) of the CGST Act should be levied in cases where the return in FORM GSTR-3B has been filed after the due date of filing such return?

Ans: No penalty is payable u/s 73(11) but a general penalty u/s 125 may be imposed.

3. In case a debit note is to be issued under section 142(2)(a) of the CGST Act or a credit note under section 142(2)(b) of the CGST Act, what will be the tax rate applicable – the rate in the pre-GST regime or the rate applicable under GST?

Ans: In case of revision of price after appointed date provisions of GST Acts would be applicable.

4. Applicability of the provisions of section 51 of the CGST Act (TDS) in the context of notification No. 50/2018-Central Tax dated 13.09.2018.

Ans: Provisions of section 51 of the CGST Act are applicable only to such authority or a board or any other body set up by an Act of parliament or a State legislature or established by any Government in which fifty one per cent. or more participation by way of equity or control is with the Government.

5. What is the correct valuation methodology for ascertainment of GST on Tax collected at source (TCS) under the provisions of the Income Tax Act, 1961?

Ans: Taxable value for the purposes of GST shall include the TCS amount collected under the provisions of the Income Tax Act since the value to be paid to the supplier by the buyer is inclusive of the said TCS

6. Who will be considered as the “owner of the goods‟ for the purposes of section 129(1) of the CGST Act?

Ans: If the invoice or any other specified document is accompanying the consignment of goods, then either the consignor or the consignee should be deemed to be the owner. If the invoice or any other specified document is not accompanying the consignment of goods, then in such cases, the proper officer should determine who should be declared as the owner of the goods.

http://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular-No-76.pdf
2 77/51/2018-GST Clarification as to the date from which withdrawal from the composition scheme shall take effect in a case where the composition taxpayer has exercised such option to withdraw http://www.cbic.gov.in/resources/htdocs- cbec/gst/Circular-No-77.pdf
3 78/51/2018-GST Clarification on export of services under GST. Certain clarification has been issued on the tax treatment in case where the exporter of service outsources a portion of the contract to another person located outside India. http://www.cbic.gov.in/resources//htdocs -cbec/gst/Circular-No-78.pdf
4 79/51/2018-GST Clarification on refund related issues Various clarifications has been issued by the Board on physical submission of refund application, calculation of ITC refund amount on account of inverted duty structure, disbursal of refund amounts after sanction, refund of accumulated ITC of Compensation Cess, etc. http://www.cbic.gov.in/resources//htdocs -cbec/gst/Circular-No-79.pdf
5 80/51/2018-GST Clarification regarding GST rates & Classification for Goods

Clarifications are issued on applicability of GST on Sattu, Animal feed supplements, wood logs for pulping, LPG for domestic use, embroidered fabric sold in three pieces cloth for lady suits, etc

http://www.cbic.gov.in/resources//htdocs -cbec/gst/Circular-No-80.pdf
6 81/51/2018-GST Clarification on GST rate for Sprinkler and Drip irrigation System including laterals http://www.cbic.gov.in/resources//htdocs -cbec/gst/Circular-No-81.pdf

D. GST Orders for removal of difficulties:

GST Orders
S.No Notification No. Summary Link to access the Notification
1 02/2018-
Central Tax
Order extending due date for claiming ITC for the FY 2017-18 –

ITC for FY 2017-18 can be claimed till the due date of furnishing of the return for the month of March, 2019, provided the details of which have been uploaded by the supplier under sub- section (1) of section 37 till the due date for furnishing the details under sub-section (1) of said section for the month of March, 2019.

Rectification of error or omission in respect of GSTR-1 for FY 2017-18 till the due date for filing GSTR-1 for the month of March, 2019 or for the quarter January, 2019 to March, 2019.

http://www.cbic.gov.in/resources//htdocs-cbec/gst/ROD_2%20of%202018_CT_English.pdf
2 03/2018-
Central Tax
Due date for furnishing of annual returns in FORM GSTR-9 (regular Taxpayer), FORM GSTR- 9A (Composition Dealer) and reconciliation statement in FORM GSTR-9C for the FY 2017- 2018 is extended t0 30th June, 2019 http://www.cbic.gov.in/resources//htdocs-cbec/gst/ROD_3%20of%202018_CT_English.pdf
3 04/2018-
Central Tax
Due date for furnishing the TCS statement for e-commerce operator in FORM GSTR – 8 for the months of October, November and December, 2018 shall be the 31st January, 2019 http://www.cbic.gov.in/resources//htdocs-cbec/gst/ROD_4%20of%202018_CT_English.pdf

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