27 Apr GST UPDATES-September 2018
Notification No 31/2018 Central Tax – 06/08/2018
The Central government specifies the persons who did not file the complete FORM GST REG-26 of CGST rules,2017 but received only provisional ID may apply for GSTN were required to fill form till 31st August 2018.After receiving Application Reference Number(ARN),a new GSTIN and a new access token such taxpayers are required to furnish the details on or before the 30th September 2018 to migration@gstn.org.in. Such taxpayers will be deemed to have been registered with effect from 1stjuly 2017.
Notification No 32/2018CentralTax-10/08/2018
The commissioner extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year for each of the months from July 2018 to March 2019 till the eleventh day of the month succeeding such month.
Notification No 33/2018 Central Tax -10/08/2018
The Central Government notifies that registered person having aggregate turnover of upto 1.5 crore rupees may furnish the details of outward supply of goods or services in form GSTR-1 for the following period:
| S.No | Quarter for which details in Form GSTR-1 are furnished | Time period for furnishing details in FORM GSTR-1 |
| 1 | July September,2018 | 31st October 2018 |
| 2 | October-September 2018
| 31st January 2019 |
| 3 | January-March 2019 | 30th April 2019 |
Notification No 22/2018& 23/2018 Central TaxRate ,Union Territory Tax Rate & Integrated Tax Rate -06/08/2018
The Central Government on being satisfied that it is necessary in public interest , exempts intra state supply of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the central tax leviable thereon under sub section (4) of section 9 of the said act. Provided that the said exemption shall not be applicable where the aggregate supplies of goods or service or both received by a registered person from any of the suppliers, who is or are not registered, exceeds five thousand rupees in a day. The exemption contained in this notification shall apply to all registered persons till 30th day of September ,2019.
Circular No. 50/24/2018-GST -31/07/2018
Withdrawn of GST rate on supply of food and/or drinks by the Indian Railways Catering and Tourism Corporation Ltd. Or their licenses in trains or at platforms and supply of food or drink in a mess or canteen in an educational institute.
Circular No. 51/25/2018-GST-31st July 2018
Services provided by PSPs to the state governments by way of transportation of patients on behalf of the state governments against consideration in the form of fee or otherwise charged from the state government , it is clarified it would be exempt if it is a pure service and not a composite supply involving supply of any goods.
Circular No. 52/26/2018-GST-09/08/2018
Clarifications regarding applicability of GST on various goods and services:
| Fotified tone milk | Nil rate |
| Refined beet and cane sugar | 5% GST |
| Modified and plain tamarind kernel powder | 5%GST |
| Supply of drinking water for public purposes if not supplies in sealed container | Exempt |
| Human blood plasma | 5% GST |
| Plasma products | 12% GST |
| Baby wipes ,facial tissues and other similar products | 18% GST |
| Real zarikasab (thread) | 12% GST |
| Marine engine | 5% GST |
| Bus body builder, working on chassis owned by him and supplies built up bus to customer. | 28% GST |
| Bus body builder builds body provided by principal for body building and charges fabrication charges. | 18%gst |
| Disc Brake Pad | 28%GST |
Circular No. 53/27/2018-GST-09/08/2018
GST will be payable by the refinery only on the net quantity of petroleum gases retained by the recipient manufacturer for the manufacture of petrochemical and chemical products. Though, the refinery would be liable to pay GST on such returned quantity of petroleum gases, when the same is supplied by it to any other person. It is reiterated that this clarification would be applicable on other cases involving supply of goods, where feedstock is retained by the recipient and remaining residual material is returned back to supplier. The net billing is done on the amount retained by the recipient.
Circular No. 54/28/2018-GST-09/08/2018
Fertilizers supplied for direct use as fertilizers, or supplied for use in the manufacturing of other complex fertilizers for agricultural use (soil or crop fertilizers) will attract 5% IGST.
Circular No. 55/29/2018-GST-10/09/2018
Services provided by a private ITI in respect of designated trades notified under Apprenticeship act, 1961 are exempt from GST.As corollary, services provided by a private ITI in respect of other than designated trades would be liable to pay GST and are not exempt.
In case of designated trades, services provided by a private ITI by way of conduct of entrance examination against consideration in the form of entrance fee will also be exempt from GST. Further, in respect of such designated trades, services provided to an educational institution, by way of, services relating to admission to or conduct of examination by a private ITI will also be exempt.
Services provided by a government ITI are exempt from GST in all cases.
Circular No.56/30/2018-GST-24/08/2018
Clarification regarding removal of restriction of refund of accumulated ITC on fabrics.
ITC relating to capital goods and input services does not lapse.
A taxable person whose input tax credit is liable to be lapsed shall calculate the amount of such accumulated ITC and should be furnished in his GSTR-3B return for the month of August 2018.
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