SRTEPC Circulars pertaining to CBIC in order to further bring into effect the amendments (to align Special Category States with explanation in section 22 of CGST Act, 2017) in GST Acts & rates for Composition Scheme with CGST Rules, 2017 w.e.f. 1.2.2019

Circular No. ES/ 359/ 2018-19                                                                   January 30, 2019 

To: Members of the Council

 Sub: CBIC amends Notification No. 7/2017-Integrated Tax dated 14.09.2017 to align with the amended Annexure to Rule 138(14) of the CGST Rules, 2017

Dear Member,

This is to inform you that CBIC has issued Notification No. 02/2019- Integrated Tax dated 29th January, 2019 by amending Notification No.7/2017- Integrated Tax dated 14th September, 2017 to align with the amended Annexure to Rule 138(14) of the CGST Rules, 2017. This notification shall come into force w.e.f. 1st February, 2019.

In the said notification, in the proviso, in clause (b), for the figures, “151”, the figure “5” shall be substituted.

This is for your information.

Thanking you,

Yours faithfully,

S.BALARAJU
EXECUTIVE DIRECTOR

______________________________________________________________________

Circular No. ES/ 360/ 2018-19                                                                   January 30, 2019 

To: Members of the Council

Sub: CBIC amends Notification No. 10/2017- Integrated Tax dated 13.10.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts

Dear Member,

We would like to inform you that CBIC has issued Notification No. 03/2019- Integrated Tax dated 29th January, 2019 by amending Notification No.10/2017- Integrated Tax dated 13th October, 2017 to bring into effect the amendments made in order to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts. This notification shall come into force w.e.f. 1st February, 2019.

In the said notification, in the proviso, for the words, brackets, letters and figures “sub-clause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and Kashmir”, words, brackets and figures “the first proviso to sub-section (1) of section 22 of the said Act, read with clause (iii) of the Explanation to the said section” shall be substituted.

Members may kindly make a note of the above changes.

Thanking you,

Yours faithfully,

S.BALARAJU
EXECUTIVE DIRECTOR

________________________________________________________________________

Circular No. ES/ 361/ 2018-19                                                                   January 30, 2019 

To: Members of the Council

 Sub: CBIC amends Notification No. 8/2017-Central Tax dated 27.06.2017 so as to align the rates for Composition Scheme with CGST Rules, 2017

Dear Member,

We would like to inform you that CBIC has issued Notification No. 05/2019- Central Tax dated 29th January, 2019 by making amendments in Notification No. 8/2017-Central Tax dated 27th June, 2017 so as to align the rates for Composition Scheme with CGST Rules, 2017. This notification shall come into force w.e.f. 1st February, 2019.

In the said notification, for the portion beginning with the words “an amount calculated at the rate of” and ending with the words “half per cent. of the turnover of taxable supplies of goods in State in case of other suppliers”, the words and figures, “an amount of tax calculated at the rate specified in rule 7 of the Central Goods and Services Tax Rules, 2017:” shall be substituted.

This is for your information.

Thanking you,

Yours faithfully,

S.BALARAJU
EXECUTIVE DIRECTOR