Lohia Mechatronik kabra plastic extrusion machinery 用于主机的使用复合线 Lohia-tape-plant 希科 Mamta reliance-polymers
Lohia Mechatronik
kabra plastic extrusion machinery
用于主机的使用复合线
Lohia-tape-plant
希科
Mamta
reliance-polymers

GST理事会第39次会议

16年3月20日


GST委员会在其第39届会议上于14.03.2020举行,提出了以下建议:

1.Measures for Trade facilitation:
a.Interest for delay in payment of GST to be charged on the net cash tax liability w.e.f. 01.07.2017 (Law to be amended retrospectively).
b.Where registrations have been cancelled till 14.03.2020, application for revocation of cancellation of registration can be filled up to 30.06.2020 (extension of period of application as one-time measure to facilitate those who want to conduct business).
c.Annual Return:
I. 2018-19财政年度GSTR-9C的和解声明的提供对MSMES的范围,用于累计营业额低于卢比的纳税人。5千万;
ii。提交年度申报表和2018-19财政年度的对帐声明的日期延长至30.06.2020;和
III.LATE费用不应征收2017-18财政年度的年度申报表和2018-19的对帐声明的延迟提交的费用,该纳税人的总营业额少于Rs。2千万。
d.A new facility called ‘Know Your Supplier’ to be introduced so as to enable every registered person to have some basic information about the suppliers with whom they conduct or propose to conduct business.
E.为2019 - 20年提供GSTR-1表格的要求,该纳税人将被放弃,这些纳税人无法选择在2019年第2/2019年第2/2019号通知书中使用特殊构图计划的选择。表格CMP-02。
f.A special procedure is being prescribed for registered persons who are corporate debtors under the provisions of the Insolvency and Bankruptcy Code, 2016 and are undergoing the corporate insolvency resolution process, so as to enable them to comply with the provisions of GST Laws during the CIRP period.
g.A special procedure for registered persons in Dadra and Nagar Haveli & Daman and Diu during transition period, consequent to merger of the UTs w.e.f. 26.01.2020; transition to be completed by 31.05.2020.
h.Extension of due dates for FORM GSTR-3B for the month of July, 2019 to January, 2020 till 24th March, 2020 for registered persons having principal place of business in the Union territory of Ladakh. Similar extension is also recommended for FORM GSTR-1 & FORM GSTR-7.
i。在财政年度允许退款索赔促进出口商。

2.付费电子发票和QR码:
A.一级注册人员(保险公司,银行业公司,金融机构,非银行金融机构,GTA,客运服务等),可以免除发行电子发票或捕获动态QR码;和
B.实施E invoicing和QR码的日期将扩展到01.10.2020。

3.Deferment of e-wallet Scheme:
a.Extension of the time to finalize e-Wallet scheme up to 31.03.2021; and
b. Extension of the present exemptions from IGST and Cess on the imports made under the AA/EPCG/EOU schemes up to 31.03.2021.

4.Continuation of existing system of furnishing FORM GSTR-1 & FORM GSTR-3B till September, 2020;

5.Other new initiatives:
A.从银行寻求信息的回报;
B.要遏制ITC的伪造发票和欺诈性通过,在新的GST注册的情况下对ITC施加的限制,在对注册人的房屋和财务KYC进行物理验证之前。

6.Issuance of circulars in respect of:
a.Clarification in apportionment of ITC in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules;
b.Appeals during non-constitution of the Appellate Tribunal;
C.关于退款相关问题的批准;和
d。根据《破产与破产法》的规定,针对公司债务人的注册人员的特殊程序批准,2016年经历了公司破产解决过程。

7.Amendments to the CGST Rules: Key amendments are as below:
a.Procedure for reversal of input tax credit in respect of capital goods partly used for affecting taxable supplies and partly for exempt supplies under rule 43 (1) (c);
b.ceiling to be fixed for the value of the export supply for the purpose of calculation of refund on zero rated supplies;
C.允许在超额缴税的情况下以现金和信贷认证批准退​​款;
D.为在FEMA规定的时间内未实现出口收益出口的出口出口退款;和
E.用于为新纳税人操作Aadhaar身份验证。

8.Certain amendments to be carried out in the GST laws.


Note: The recommendations of the GST Council have been presented in this release in simple language for information of all stakeholders. The same would be given effect through relevant Circulars/Notifications or amendment in GST laws which alone shall have the force of law.

Back to Press Release
{{comment.name}}made a post.
{{comment.datetimestampdisplay}}}

{{comment.comments}}

注释

0

There are no comments to display. Be the first one to comment!

*

需要名称。

*

需要电子邮件ID。

电子邮件ID无效。

*

需要移动。

Email ID and Mobile Number are kept private and will not be shown publicly.
*

需要消息。

点击更改图像 Refresh Captcha
Lohia tape stretching line

Lohia tape stretching line

recycle-plastic

塑料路

recycle-plastic-bags