NOTIFICATIONS

Notification No. Subject
Notification No.21/2019-Central Tax, dt. 23.04.2019 Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019
Notification No. 14/2019-Central Tax, dt. 07.03.2019 Seeks to supersede notification No. 08/2017 - Central Tax dated 27.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 to Rs. 1.5 crores. (w.e.f. 01.04.2019)
Notification No. 02/2019-Central Tax (Rate), dt. 07.03.2019

To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs. (w.e.f. 01.04.2019)
Notification No. 01/2018- Central Tax, dt. 01.01.2018 (i) Reduced CGST rate for composition levy from 1% to 1/2%. Now uniform tax under composition i.e. 1%(CGST+SGST) is applicable for manufacturer and traders.
(ii) Trader are required to pay tax @ 1% (CGST+SGST) of taxable supplies of goods only.
Notification No. 46/2017-Central Tax, dt. 13.10.2017 Exceeds turnover limit of 75 lakh to 1 Cr and 50 lakh for some specified states to 75 lakh for composition scheme.

CIRCULARS

Circular No. Subject
Circular No. 97/16/2019-GST dt. 05.04.2019

Clarification regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019
Circular No. 77/51/2018-GST dt. 31.12.2018 Denial of composition option by tax authorities and  effective date thereof
Circular No. 1/1/2017-GST dt. 26.06.2017 Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made there under.

ORDERS

Order No. Subject
Removal of Difficulty Order No. 01/2019-Central Tax dt. 01.02.2019

Seeks to supersede Removal of Difficulties Order No.   1/2017 - Central Tax dated 13.10.2017 in view of the amendment to Section 10 of the CGST Act, 2017 (regarding allowing registered persons opting for Composition Scheme to supply services up to a limit) coming into force w.e.f. 01.02.2019
Removal of Difficulty Order No. 01/2019- Union Territory Tax dt. 01.02.2019

Seeks to supersede Removal of Difficulties Order No. 1/2017 - Union Territory Tax dated 13.10.2017 in view of the amendment to Section 10 of the CGST Act, 2017 (regarding allowing registered persons opting for Composition Scheme to supply services up to a limit) coming into force w.e.f. 01.02.2019.
Removal of Difficulty Order No. 03/2019-Central Tax dt. 08.03.2019 To remove difficulty in implementation of Notification No. 2/2019- Central Tax (Rate)

PORTAL RELATED UPDATES

Dated Subject
18/02/2020 Advisory for Opting in for Composition (filing Form GST CMP-02)

PRESS RELEASE

Date

 Subject

04.07.2019

 Extension of last date for availing the benefit of alternate composition scheme
07.03.2019 Implementation of various decisions taken by the GST Council for the MSME sector dated
22.12.2018 Certain important issues referred by GST Council to various Committees / GoM
17.10.2018 Clarification on the manner of filing the quarterly return by composition dealers in FORM GSTR-4
21.07.2018 Recommendations made during the 28th meeting of the GST Council [Para 2(1),(2)]
17.04.2018 Clarification on the manner of filing the quarterly return by composition dealers in FORM GSTR-4
10.11.2017 Press Release On Changes recommended in Composition Scheme
22.07.2017 Concerns of the tax payers arising from transition to the GST regime
08.07.2017 Clarification on migration, new registration, opting for composition scheme, and issue of Bills of supply

COMMUNITY INSIGHTS

Topic

Publish Date

Chargeability of GST on the Exempted Supplies Done by the Person Opting for Composition Scheme

As we know that under GST law, there is an optional scheme called composition scheme for the small taxpayers based on the threshold limit of turnover and subject to certain conditions & restrictions. In this article we are about to discuss can a composition taxpayer supply exempted goods or services and if a composition taxpayer supply exempted goods or services, whether he has to pay GST on exempted supply also ..... Read More

 27.05.2024

CASE LAW

Authority

One liner
2024(04)LCX0254

Chattisgarh High Court

Small Scale Ice Cream Manufacturer Association		 HC Orders GST Council to Reconsider Exclusion of Small-Scale Ice Cream Manufacturers from Tax Benefits
2021(02)LCX0046

Delhi high court

DEL Small Ice Cream Manufacturers Welfare’s Association (REG.)		 GST Council directed to reconsider the exclusion of small scale manufactures of ice cream from the benefit of Section 10(1) of the Act

ADVANCE RULING

Particulars Crux
2020(06)LCX0125(AAR)

Chattishgarh

Gangaur Sweets

 In case of composition scheme the provisions as stipulated u/s 10 of the CGST Act 2017 will be applicable for all the supplies and accordingly not allowed to collect composition tax from the recipient of supplies, and neither are they allowed to take Input Tax Credit. Otherwise Supply / sale of sweets, namkeens, cold drinks and other edible items through restaurant aptly falls under chapter heading 9963, treated as ‘composite supply’ with restaurant supply being the principal service. Applicable GST rates @5% [2.5% CGST 2.5% SGST), on restaurant service will also be applicable on all such sales from restaurant and no input tax credit would be available. Supply / sale of sweets, namkeens, cold drinks and other edible items from sweetshop counter will be treated as supply of goods with applicable GST rates of the items being sold and input tax credit would be available on such supply, provided separate bills, invoices and accounting records are maintained
2020(04)LCX0010(AAR)

Karnataka

Empathic Trading Centre

 Composition scheme u/s 10 is available if the turnover of services does not exceed 10% of turnover in a State or Union territory in the preceding financial year or five lakh rupees, whichever is higher. Composition taxpayer is not eligible to opt to pay tax under the N/N 2/2019- CT(R). Rate of tax applicable on the entire value is 6% and tax at 1% on supply of goods and 6% tax on the supply of services cannot be paid.