Western India Regional Council of
The Institute of Chartered Accountants of India

(Set up by an Act of Parliament)

September 24, 2019

CA. Rajiv Luthia

CBIC vide Notification No. 38/2019 - CT dated 31th August, 2019

has waived the requirement of filing of Form ITC-04 (Return by registered manufacturer, showing details of input or capital goods dispatched or received from Job worker) for period July, 2017 to March, 2019.

The registered person shall furnish details of all challans in respect of goods dispatched to a job worker during the period July, 2017 to March, 2019 but not received back processed goods from said job worker or not supplied from the place of business of the job worker to ultimate customer till the 31st March, 2019, in serial number 4 of FORM ITC-04 for the quarter April-June, 2019.

CBIC vide Notification No. 39/2019 - CT dated 31th August, 2019

 appoints 1st day of September, 2019 as date on which provision of section 103 (1A) (i.e. Advance ruling Pronounced by national Appellate Authority ) shall come into force.

CBIC vide Notification No. 40/2019 - CT dated 31th August, 2019

extended due date till 20th September, 2019 for furnishing GSTR 7 (Return by registered person required to deduct TDS) for month of July, 2019 for registered person having principal place of business in following district

State

Name of District

Bihar

Araria, Kishanganj, Madhubani, East Champaran, Sitamarhi, Sheohar, Supaul, Darbhanga, Muzaffarpur, Saharsa, Katihar, Purnia, West Champaran.

Gujarat

Vadodara.

Karnataka

Bagalkot, Ballari, Belagavi, Chamarajanagar, Chikkamagalur, Dakshina Kannada, Davanagere, Dharwad, Gadag, Hassan, Haveri, Kalaburagi, Kodagu, Koppal, Mandya, Mysuru, Raichur, Shivamogga, Udupi, Uttara Kannada, Vijayapura, Yadgir

Kerala

Idukki, Malappuram, Wayanad, Kozhikode

Maharashtra

Kolhapur, Sangli, Satara, Ratnagiri, Sindhudurg, Palghar, Nashik, Ahmednagar

Odisha

Balangir, Sonepur, Kalahandi, Nuapada, Koraput, Malkangiri, Rayagada, Nawarangpur.

Uttarakhand

Uttarkashi and Chamoli:

Jammu and Kashmir

Entire State

 

CBIC vide Notification No. 41/2019 - CT dated 31th August, 2019

 waives the late fees for furnishing Form GSTR 1 & Form GSTR 6 for month of July, 2019 provided the return is filed on or before 20th September, 2019 by registered person having principal place of business in following district.

Bihar

Araria, Kishanganj, Madhubani, East Champaran, Sitamarhi, Sheohar, Supaul, Darbhanga, Muzaffarpur, Saharsa, Katihar, Purnia, West Champaran.

Gujarat

Vadodara.

Karnataka

Bagalkot, Ballari, Belagavi, Chamarajanagar, Chikkamagalur, Dakshina Kannada, Davanagere, Dharwad, Gadag, Hassan, Haveri, Kalaburagi, Kodagu, Koppal, Mandya, Mysuru, Raichur, Shivamogga, Udupi, Uttara Kannada, Vijayapura, Yadgir

 

Kerala

Idukki, Malappuram, Wayanad, Kozhikode

Maharashtra

Kolhapur, Sangli, Satara, Ratnagiri, Sindhudurg, Palghar, Nashik, Ahmednagar

Odisha

Balangir, Sonepur, Kalahandi, Nuapada, Koraput, Malkangiri, Rayagada, Nawarangpur.

Uttarakhand

Uttarkashi and Chamoli

 

CBIC vide Notification No. 4/2019 – Central Excise (NT) dated 21th August, 2019

appoints 1st September, 2019 as date on which the SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) Scheme, 2019 shall come into force.

CBIC vide Notification No. 5/2019 – Central Excise (NT) dated 21th August, 2019

notifies rules & form for Sabka Vishwas (Legacy Dispute resolution scheme), 2019.

 

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