Central Goods and Services Tax (Removal of Difficulties) Order, 2019

The Central Government, on recommendations of the GST Council, hereby makes the Central Goods and Services Tax (Removal of Difficulties) Order, 2019. It is hereby clarified that the value of supply of exempt services by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount, shall not be taken into account –

  1. for determining the eligibility for composition scheme under second proviso to sub-section (1) of section 10;
  2. in computing aggregate turnover in order to determine eligibility for composition scheme.

[Source: Order No. 01/2019-Central Tax dated 01st February, 2019]


Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases


On recommendations of the GST Council, the Commissioner hereby extends the period for submitting the declaration in FORM GST TRAN-1 till 31st March, 2019, for the class of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and whose cases have been recommended by the Council.

[Source: Order No. 01/2019-GST dated 31st January, 2019]



Scheme to waive off late filing fees for delay in furnishing GSTR 1 in certain cases:

To encourage the compliance regarding timely filing of GSTR 1 (Return for Outward Supply), the CBIC by way of notifications have extended the due date of filing GSTR 1 for the period from July, 2017 to September, 2018 to 31st October, 2018 and thereby waive the late fees till that date

[Source: Notification 43/2018-Central Tax & 44/2018-Central Tax dated 10-09-2018]


TDS and TCS provisions under GST to be applicable w.e.f 1st October, 2018:

Section 51 of the CGST Act which requires Govt. departments and other notified person to deduct GST at the time of payment to the supplier will come into force w.e.f 1st October, 2018.

[Source: Notification 50/2018-Central Tax dated 13-09-2018]


Similarly, Section 52 of the Act which requires an E-com operator to collect tax for the supplies made through it will also be effective from the same date i.e. 1st October, 2018.

[Source: Notification 51/2018-Central Tax dated 13-09-2018]