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Proposed changes in CGST Act by FB 2019

Finance bill 2019 introduced new changes in CGST Act:

Clauses 91 to 112 of finance bill 2019 introduced changes in CGST Act. These changes are important. Following is a brief table of all changes. 

 

Sl.No

Clause

Amendment

Impact

1

Clause No.91

Section 2

Adjudicating authority not to include the National appellate authority

2

Clause No.92

Section 10

Introduction of 6% levy for services providers.

3

Clause No.93

Section 22

Threshold limit for registration

4

Clause No.94

Section 25

Registration on the basis of Aadhar

5

Clause No.95

Section 31A

Mandatory facility of online payment to recipient

6

Clause No.96

Section 39

Date of payment and filing of retrun

7

Clause No.97

Section 44

Right to extend time limit of annual retrun

8

Clause No.98

Section 49

 Shifting of tax from one head to other head

9

Clause No.99

Section 50

 Interest on net payment only

10

Clause No.100

Section 52

 TCS deductor’s date extension power

11

Clause No.101

section 53A

 Settlement of transferred tax between state and centre

12

Clause No.102

Section 54

 Central govt can also grant the refund for state tax

13

Clause No.103

Section 95

 NAAAR

14

Clause No.104

Section 101A, 101B and 101C.

NAAAR

15

Clause No.105

Section 102.

NAAAR

16

Clause No.106

Section 103

 NAAAR

17

Clause No.107

Section 104

NAAAR

18

Clause No.108

Section 105

NAAAR

19

Clause No.109

Section 106

NAAAR

20

Clause No.110

Section 168

 44 $ 52 is also included for section 168

21

Clause No.111

Section 171

 Penalty for anti-profiteering

22

Clause No.112

Section Notification number G.S.R. 674(E) section 11 subsection (1) 

 Retrospective exemption to uranium ore concentrate 

 

Proposed changes in CGST Act by FB 2019

 

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Profile photo of CA Shafaly Girdharwal CA Shafaly Girdharwal

CA

New Delhi, India

CA Shaifaly Girdharwal is a GST consultant, Author, Trainer and a famous You tuber. She has taken many seminars on various topics of GST. She is Partner at Ashu Dalmia & Associates and heading the Indirect Tax department. She has authored a book on GST published by Taxmann.

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