GST / Central Excise Notifications/ Order – Aug. 2019

September 5, 2019

Members of the Council

Sub : GST / Central Excise Notifications/ Order

Dear Member,

Please find enclosed the following GST/ Central Excise Notifications/Order.

a.      CGST Notification No.36/2019-Central Tax dated 20.08.2019 : As per this notification, generation of e-way bill will be blocked for those who have not filed tax returns for 2 consecutive months from 21.11.2019

b.      Central Excise Notification No.4/2019 (Excise NT) dt 21.8.19: Vide this Notification, the Government has notified the legacy dispute resolution scheme for settling pending dues under Excise and service tax upto 30.6.19. This scheme will come into effect from Sept 01, 2019. Once tax is paid under the scheme interest and penalty will be waived and no further action will be taken by the Department. There can be voluntary disclosures of taxes as well in which case interest and penalty will be waived.

The rules have been notified vide Central Excise (NT)) Notification No.05/2019-Central Excise-NT dated 21st Aug 2019. Central Excise Circular No.1071/4/2019-CX.8 dated 27th Aug 2019 contains details of the scheme. Application under the Scheme has to be made before 31.12.2019.

c.       CGST Order No.7/2019-Central Tax dated 26th Aug 2019 : This Order is regarding annual filing of GST return for the year 2017-18. As per this Order, the last date for furnishing of Annual Return in the FORM GSTR-9 / FORM GSTR-9A and Reconciliation Statement in the FORM GSTR-9C for the Financial Year 2017-18 is extended from 31stAugust, 2019 to 30th November, 2019.

Thanks & regards,

Executive Director