9911796707
TMI BlogChanges in Circulars issued earlier under the KGST Act. 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... 560009, Dated: 25-03-2019 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-33/2018-19 Subject: Changes in Circulars issued earlier under the KGST Act. 2017 - Reg. The KGST (Amendment) Act, 2018 has been brought in force with effect from 01.02.2019. 2. Consequent to the KGST Amendment Act, the following circulars issued earlier under the KGS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... OV-10, proposing confiscation of the goods and conveyance and imposition of penalty. 3.2 Amended Para 2(k) In case the proposed tax and penalty are not paid within fourteen days from the date of the issue of the order of detention in FORM GST MOV-06, the action under section 130 of the KGST Act shall be initiated by serving a notice in FORM GST MOV-10, proposing confisc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Goods and Services Tax Act or section 20 of the Integrated Goods and Services Act shall be initiated. 4. CCT Circular No. GST-07/201819 dated 29.10.2018 The circular is revised in view of the amendment carried out in section 29 of the KGST Act, 2017 vide section 14 of the KGS T (Amendment) Act, 2018 allowing suspension of registration. Accordingly, the original and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equirement of filing a final return, as under section 45 of the KGST Act, remains unchanged. 4.2 Amended Para 11. It is pertinent to mention here that section 29 of the KGST Act has been amended by the KGST (Amendment) Act, 2018 to provide for Suspension of registration. The intent of the said amendment is to ensure that a taxpayer is freed from the routine compliance ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
