NO. CLE/POL/CIRCULAR/2018
September 11, 2018

Members of the Council,

Sub : GST Notifications/ Circulars

Dear Sir,

Please find enclosed the following circulars.

·         CGST Notification No.41/2018-Central Tax dated 4.9.2018 waiving late fee for the following classes of tax payers.

ð  The registered persons whose return in FORM GSTR-3B of the Central Goods and Services Tax Rules, 2017 for the month of October, 2017, was submitted but not filed on the common portal, after generation of the application reference number;

ð  The registered persons who have filed the return in FORM GSTR-4 of the Central Goods and Services Tax Rules, 2017 for the period October to December 2017 by the due date but late fee was erroneously levied on the common portal;

ð  The Input Services Distributors who have paid the late fee for filing or submission of the return in FORM GSTR-6 of the Central Goods and Services Tax Rules, 2017 for any tax period between the 1^st day of January, 2018 and the 23^rd day of January, 2018.

·         CGST Notification No.42/2018-Central Tax dated 4.9.2018 which extends the time limit for making the declaration in FORM GST ITC-01 of the said rules, by registered persons who have filed the application in FORM GST-CMP-04 (Composition Dealers) of the said rules between the 2^nd day of March, 2018 and the 31^st day of March, 2018.

·         GST Circular No.58/32/2018 dated 4.9.2018 regarding recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit.

·         GST Circular No.59/33/2018-GST dated 4.9.2018 regarding clarification on refund related issues.

·         GST Circular No.61/35/2018-GST dated 4.9.2018 regarding E-way bill in case of storing of goods in go-down of transporter

Members may kindly note the above.

Thanks and regards

R.Selvam
Executive Director

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