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TMI BlogChanges in Circulars issued earlier under the RGST Act, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... p;…………………………………. Subject: Changes in Circulars issued earlier under the RGST Act, 2017. The RGST (Amendment) Act, 2018, (hereafter referred to as the GST Amendment Act) has been brought in force with effect from 01.02.2019. 2. Consequent to the RGST Amendment Act, the following circulars issued earlier u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds and conveyance and imposition of penalty. 3.2 Amended Para 2(1) 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 RGST Act shall be initiated by serving a notice in FORM GST MOV-10, proposing confiscation of the goods and conveyance and imposition of penalty. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2018 dated 30.10.2018 The circular is revised in view of the amendment carried out in section 29 of the RGST Act, 2017 vide section 14 of the RGST (Amendment) Act, 2018 allowing suspension of registration. Accordingly, the original and the amended relevant para of the circular are detailed hereunder. 4.1 Original para 11. It is pertinent to mention here that section 29 of the RGST Act has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amended by the RGST (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 compliances, including filing returns, under GST Act during the pendency of the proceedings related to cancellation. Accordingly, the field formations may not issue notices for non- filing of return for taxpayers who have al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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