Introducción
El Consejo del Impuesto sobre Bienes y Servicios («GST»), en su 31ª reunión celebrada el 22 de diciembre de 2018, tomó varias decisiones favorables a los contribuyentes.
Algunas de las decisiones incluyen conceder una prórroga en las fechas límite para presentar las declaraciones del GST y la exención del pago de cargos por mora a los contribuyentes que no hayan podido completar el proceso de registro del GST después de obtener el registro provisional.
Para dar efecto a las decisiones del Consejo del GST, la Junta Central de Impuestos Indirectos y Aduanas emitió varias notificaciones el 31 de diciembre de 2018.
La esencia de las notificaciones, junto con las fechas de vencimiento revisadas, el cumplimiento requerido y los enlaces a la notificación se resumen a continuación para facilitar la referencia.
1. Procedimiento especial para los contribuyentes que no hayan completado el proceso de migración
| S.no |
Subject |
Revised due date/ compliance required |
Notification |
| 1 |
Special procedure for completing migration of taxpayers who received provisional IDs but could not complete the GST migration process
a. Submission of requisite details in Form GST REG – 26 to the jurisdictional GST nodal officer
b. Sending the registration details along with new and old GSTIN and ARN to GSTN |
a. On or before 31 January 2019
b. On or before 28 February 2019 |
Notification No. 67/2018 – Central Tax |
a. Presentación de los detalles requeridos en el formulario REGISTRO GST - 26 para el oficial nodal jurisdiccional del GST
b. Enviar los detalles de registro junto con el GSTIN y el ARN nuevos y antiguos a GStNA. El 31 de enero de 2019 o antes
b. El 28 de febrero de 2019 o antes, Notificación núm. 67/2018 - Impuesto central
2. Extensión de las fechas límite para presentar el GSTR - 3B
| S.no |
Subject |
Revised due date |
Notification |
| 1 |
Extension of due date for filing
return in Form GSTR – 3B for the months of July 2017 to February 2019 for newly migrated taxpayers following special procedure for migration |
Return in Form GSTR – 3B is filed on or before 31 March 2019 for all months |
1. Notification No. 68/2018 – Central Tax
2. Notification No. 69/2018 – Central Tax
3. Notification No. 70/2018 – Central Tax
4. Notification No. 71/2018 – Central Tax
5. Notification No. 72/2018 – Central Tax
|
3. Exención de cargos por pagos atrasados por no llenar el GSTR-3B, GSTR-1, GSTR-, ITC-04
| S NO |
Subject |
Notification no |
| 1 |
Waiver of late fees for registered taxpayers in following cases for the months of July 2017 to September 2018
a. FORM GSTR – 1 not filed within respective due dates; and
b. FORM GSTR – 1 is filed between 22 December 2018 to 31 March 2019 |
Notification No. 75/2018 – Central Tax |
| 2 |
Waiver of late fees for registered taxpayers in following cases for the months of July 2017 to September 2018
a. FORM GSTR – 3B not filed within respective due dates; and
b. FORM GSTR – 3B is filed between 22 December 2018 to 31 March 2019 |
Notification No. 76/2018 – Central Tax |
| 3 |
Waiver of late fees for taxpayers opting to file returns under composition scheme in the following cases for the months of July 2017 to December 2018
a. FORM GSTR – 4 not filed within respective due dates; and
b. FORM GSTR – 4 is filed between 22 December 2018 to 31 March 2019 |
Notification No. 77/2018 – Central Tax |
| 4 |
Waiver of late fees for taxpayers required to file returns in respect of goods dispatched to a job worker or received from a job worker in the following cases for the months of July 2017 to December 2018
a. FORM GST ITC – 04 not filed within respective due dates; and
b. FORM GST ITC – 04 is filed between 22 December 2018 to 31 March 2019 |
Notification No. 78/2018- Central Tax |
| 5 |
Supplies of goods or services or both taking place between the following shall be exempted from the provisions of tax deduction at source under the GST law:
a. Department/ establishment of Central Government or State Government; or
b. Local authority; or
c. Governmental agencies; or
d. Persons/ category of persons notified by the Government on the recommendations of the GST Council |
Notification No. 73/2018 – Central Tax |
