はじめに
2018年12月22日に開催された物品サービス税（「GST」）理事会は、2018年12月22日に開催された第31回会合において、納税者に優しいいくつかの決定を下しました。
決定事項には、仮登録の取得後にGST登録手続きを完了できなかった納税者に対するGST申告書の提出期限の延長、延滞料の免除などがあります。
GST審議会の決定を有効にするため、中央間接税関委員会は2018年12月31日にいくつかの通知を発行しました。
参照しやすいように、通知の要約、改訂された期日/必要なコンプライアンス、および通知へのリンクを以下にまとめました。
1。移行プロセスを完了していない納税者向けの特別手続き
| 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. フォームへの必要事項の提出 登録 -26. 管轄のGSTノード担当官に提出
b. 登録情報を新旧のGSTINおよびARNとともにGSTNAに送信する。2019 年 1 月 31 日またはそれ以前に
b. 2019年2月28日またはそれ以前に通知第67/2018号-中央税
2。GSTRの提出期限の延長-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。GSTR-3B、GSTR-1、GSTR-、ITC-04 に不備があった場合の延滞料の免除
| 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 |
