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Latest Notifications under GST and amendments in GST rules 29 June 2019

Latest GST Updates

Latest Notifications under GST and amendments in GST rules

CBIC in its GST Council meeting held dated on 28 june 2019 has been amended various rules. The list of latest amended rules and related notification has been provided in this article.

Notification / Order Return Related to Period Due date
Notification No. 6/2019 GSTR-9, 9A, 9B & 9C All Jul’17-Mar’18 31-Aug-19
Notification No. 26/2019 GSTR-7 -TDS Tax detectors u/s 51 Oct’18-Jun’19 31-Aug-19
Notification No. 27/2019 GSTR-1 -Quarterly Persons with t/o < 1.5Crs Jul’19-Sep’19 31-Oct-19
Notification No. 28/2019 GSTR-1- Monthly All Jul’19-Sep’19 11th of following month
Notification No. 29/2019 GSTR-3B- Monthly All Jul’19-Sep’19 20th of following month
Notification No. 30/2019 Exemption from GSTR-9& 9C for a person register as OIDAR
Notification No. 32/2019 ITC-04 -Quarterly Persons having Job work Jul’17-Jun’19 31-Aug-19

Notification No. 31/2019 – Dated 28 June 2019          

Rule Related to Changes
87(13) Cash ledger Now the Balance could be easily transferred in between Cash ledger by simply filing GST PMT-09 form Format notified.

In case where cash deposited in wrong head like in IGST instead of CGST & SGST the same can be transferred back also the tax deposited as Interest can be shifted to Interest/tax..etc 
138(10) E way Bill 1. E way Bill validity can be extended even after its expiry but within 8hrs 2. One day provided extra for every 20km is extended to multimodal transport, including transport by Ship
10A Registration Bank account details has to be submitted within 45 DAYS if not submitted at the time of the New registration.
21 Cancellation of registration Registration would be cancelled if the bank details were not updated within 45 days of getting registration Certificate
32A Valuation Value of supply in cases where Kerala Flood Cess is applicable shall be the value arrived as per Sec’15.
46 Tax Invoice If E Invoicing will be implemented (Under planning yet) QR code over invoices might become mandatory.
49 Bill of Supply
66 & 67 TDS & TCS Reference to GSTR-2A / 4A has been removed.
87(9) Reference to GSTR-2 has been removed.
91, 92 & 94 Refund processing Various amendments made to change the words from Payment advice to Payment order.
Effective date shall be notified.
Changes for FORM GST RFD-05 were also notified.
95A Refund for Shops in Duty free area of International airports Prescribed the process for claiming refund of accumulated credit. FORM GST RFD- 10B should be filed.
Format for the same also notified.
128, 129, 132 & 133 Anti profiteering Procedural amendments and timelines prescribed
138E E-way bills For Composition dealers and 6% scheme dealers, the blocking of E-way bills shall be based on the quarterly statement i.e. FORM GST CMP-08.
62 Composition dealer-Return New format of GSTR-4 _ Annual return for composition dealer has been notified.
This includes reporting of the invoice wise details of regd. & un regd. Procurements.
GSTR-9 Instructions Few instructions were amended.

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