导言
商品和服务税（“GST”）委员会在2018年12月22日举行的第31次会议上做出了几项对纳税人有利的决定。
其中一些决定包括延长提交商品及服务税申报表的截止日期，以及对获得临时注册后无法完成商品及服务税注册程序的纳税人免除滞纳金。
为了执行商品及服务税委员会的决定，间接税和海关中央委员会于2018年12月31日发布了几份通知。
为了便于参考，通知的要点以及修订的截止日期/合规要求以及通知的链接概述如下。
1。未完成移民程序的纳税人的特殊程序
| 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. 在表格中提交必要的细节 商品及服务税注册表 -26 名给司法管辖区商品及服务税节点官员
b. 将注册详细信息以及新旧 GSTIN 和 ARN 发送给 gstNA。2019 年 1 月 31 日或之前
b. 2019 年 2 月 28 日或之前的第 67/2018 号通知——中央税
2。延长 GSTR 的提交截止日期-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.免除未填写 GSTR-3B、GSTR-1、GSTR-、ITC-04 的滞纳金
| 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 |
