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04T of 2019 - 01-01-2019 GST - States
Clarification on GST rate applicable on supply of food and beverage services by educational institution.
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GST treatment for food services: institution provided meals exempt; third party contracted canteen supplies taxable.
Supply of food and beverages by an educational institution to its students, faculty and staff is exempt from GST under Notification No. 12/2017 (entry at Sr. No. 66) when supplied by the institution itself; however, such supplies made by any person other than the educational institution pursuant to a contractual arrangement with the institution are taxable under the rate notification.
04/2019 - GST - 01-01-2019 GST - States
Clarification on GST rate applicable on supply of food and beverage services by educational institution
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GST exemption on educational institution catering: institution-provided meals are exempt, third-party catering is taxable.
Where an educational institution itself supplies food and beverages to its students, faculty and staff, such services are exempt under the exemption notification despite parallel rate entries; however, food and beverage supplies to the institution's beneficiaries by any person other than the institution under a contractual arrangement are taxable under the rate notification.
03T of 2019 - 01-01-2019 GST - States
Clarification on issue of classification of service of printing of pictures covered under 998986.
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Classification of printing of pictures clarified as photographic processing services, subject to the GST rate for that category.
The service of printing of pictures is classified under 998386 Photographic and Videographic Processing Services because the Explanatory Notes include colour printing of images from film or digital media and related photographic processing activities; 998912 Printing and Reproduction Services of Recorded Media excludes such colour printing and therefore does not apply, so the GST rate applicable to 998386 under the State Tax (Rate) notification governs the tax treatment.
03/GST-2 - 01-01-2019 GST - States
Removal of difficulty order under section 172 of HGST Act, 2017 to extend the due date for furnishing the statement in FORM GSTR-8 by e-commerce companies for the months of October to December, 2018 till 31.01.2019
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Due date extension for e-commerce statement filing granted to accommodate registration portal difficulties under removal of difficulty.
The Governor, invoking the power to remove difficulties, ordered that operators who collected amounts but could not obtain registration because of technical problems on the common portal shall be permitted to furnish the electronically prescribed statement in FORM GSTR-8 for October, November and December 2018 by the revised due date of 31st January, 2019, thereby adjusting the statutory ten day post month filing requirement for those months.
03/2019-GST - 01-01-2019 GST - States
Clarification on issue of classification of service of printing of pictures covered under 998386
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Classification of printing of pictures confirmed as photographic processing services, attracting the applicable GST rate under that classification.
Printing of pictures, including colour printing from film or digital media, enlargements and reprints, is classified under Photographic and videographic processing services (998386) and not under Printing and reproduction services of recorded media (998912); therefore it attracts the GST rate applicable to photographic and videographic processing services, and misclassification under the printing category is incorrect.
02T of 2019 - 01-01-2019 GST - States
Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IRC).
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Immunity from tax: Services supplied by specified international financial institutions are GST-exempt, limited to the institutions themselves.
The enabling statutes grant broad tax immunity to certain international financial institutions, exempting their services from GST and absolving them of obligations to pay, withhold or collect taxes; this GST exemption applies only to services provided directly by those institutions and does not extend to entities appointed by or acting on their behalf.
02/GST-2 - 01-01-2019 GST - States
Removal of difficulty order under section 172 of HGST Act, 2017 to extend the due date for availing ITC on the invoices or debit notes relating to such invoices issued during the FY 2017-18
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Input tax credit entitlement extended beyond the usual deadline, with matching and rectification windows also extended for affected invoices.
The order permits registered persons to claim input tax credit for supplies made in 2017-18 after the usual September return deadline and until the return due date for March 2019, provided the supplier uploaded the relevant details by the March 2019 details deadline; it also permits rectification of errors or omissions in furnished details after the September deadline until the March 2019 details filing deadline, including the January-March quarter.
02/2019 - GST - 01-01-2019 GST - States
Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC)
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International financial institution tax immunity: services by ADB and IFC exempt from GST, excludes agents or contractors.
Services supplied directly by the Asian Development Bank (ADB) and the International Finance Corporation (IFC) are exempt from GST by virtue of statutory immunities that make the institutions and their authorised operations immune from taxation and from obligations to collect or withhold tax. The exemption applies only to services provided by ADB and IFC and does not extend to entities appointed by or acting on their behalf.
01T of 2019 - 01-01-2019 GST - States
Applicability of GST on various programmes conducted by Indian Institute of Managements (IIMs)
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GST exemption for educational institutions: long-duration IIM programmes qualify for exemption while short executive courses remain taxable.
Applicability of GST on IIM programmes depends on educational-institution status under the IIM Act; long-duration programmes leading to law-recognised qualifications recommended by the Board of Governors are exempt from GST, whereas short-duration executive programmes that award only participation certificates are taxable. The circular explains transitional positions, allows selection of the more beneficial exemption where two applied, and supplies representative lists of exempt and taxable programmes.
01/2019 - GST - 01-01-2019 GST - States
Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs)
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GST exemption for educational services: long duration degree programmes at designated institutes qualify, short executive courses remain taxable.
Services by IIMs to students enrolled in long duration programmes (one year or more) that confer degrees or diplomas recognized by law are exempt from GST under the educational institution exemption; short duration executive or need based programmes awarding only participation certificates are taxable. Transitional treatment: only three specified programmes were exempt for the 1 July 2017-30 January 2018 period; both the specific and general exemptions were available during 31 January 2018-31 December 2018, with the more beneficial notification claimable. Corresponding IGST/UTGST/SGST entries are similarly clarified.
01/2019 - 01-01-2019 Income Tax
INCOME-TAX DEDUCTION FROM SALARIES DURING THE FINANCIAL YEAR 2018-19 UNDER SECTION 192 OF THE INCOME-TAX ACT, 1961
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TDS on salaries: employers must deduct tax at prescribed rates, require PAN, remit deposits and file quarterly statements.
Employers and persons responsible for paying salaries must deduct income-tax on estimated salary income for the financial year at rates notified by the Finance Act, 2018, applying age-based slabs, surcharge and a health and education cess; employers may opt to pay tax on perquisites, must obtain prescribed evidence for exemptions and deductions (including PAN, Form 12BA/12BB), file quarterly TDS statements electronically, issue Form 16 via TRACES, timely deposit TDS or face interest, penalties and prosecution for non-compliance.
01 /GST-2 - 01-01-2019 GST - States
Removal of difficulty order under section 172 of HGST Act, 2017 regarding extension of due date for filing of Annual return (in FORMs GSTR-9, GSTR-9A and GSTR-9C) for FY 2017-18 till 31st March, 2019
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Annual return filing extension under Section 172 allows postponed submission of FY 2017 18 annual returns.
Because the electronic system for furnishing annual returns for 1 July 2017 to 31 March 2018 was not operational and difficulties arose, the Governor of Haryana, under the removal of difficulty provision, ordered an extension of the due date for filing annual returns (GSTR-9, GSTR-9A and GSTR-9C) for that period to a later prescribed date to permit electronic submission.
Trade Notice No. 40/2018-19 - 31-12-2018 DGFT
Restriction on Import of Peas from 01.01.2019 to 31.03.2019
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Restriction on import of peas extended by import policy amendment; imports now recorded as 'Restricted' under Chapter Seven import controls.
The Central Government amended the Import Policy for Chapter 7 to place peas (Pisum sativum) under a Restricted import entry for the relevant Exim Code, with the Directorate General of Foreign Trade issuing a trade notice to communicate the notification and its commencement. Imports of peas must comply with the revised restricted import policy entry as recorded in Schedule 1 (Import Policy).
Trade Notice No. 24/2018 - 31-12-2018 GST
Guidelines for processing of applications for financial assistance under the Central Sector Scheme named 'Seva Bhoj Yojna' of the Ministry of Culture
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Seva Bhoj Yojna reimburses CGST and central share of IGST on specified raw food purchases for free food distribution.
The Seva Bhoj Yojna reimburses CGST and the Central Government's share of IGST on specified raw food purchases by eligible charitable/religious institutions distributing free food. Institutions must enroll via Darpan and the Ministry of Culture CSMS portal, obtain a State/UT-specific SBY-UIN, and submit quarterly FORM SBY-03 claims with supplier invoices and a Chartered Accountant's certificate. Nodal officers process claims, issue FORM SBY-04 acknowledgments and FORM SBY-05 sanction/rejection orders within prescribed timelines, and sanctioned payments are disbursed through PFMS, DDOs and zonal PAOs subject to available budget.
SEBI/HO/MRD/DOPI/CIR/P/2018/161 - 31-12-2018 SEBI
Physical settlement of stock derivatives
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Physical settlement requirement mandates phased migration of cash-settled stock derivatives to delivery-based settlement under enhanced eligibility and implementation obligations.
Mandatory physical settlement is prescribed for all stock derivatives, replacing cash settlement; affected stocks are ranked by average daily market capitalization for December 2018 and migrated in phased tranches during 2019. New derivatives meeting enhanced eligibility must be physically settled. Stock Exchanges must amend rules, implement systems, notify market participants, disseminate the circular, and report implementation status monthly to SEBI. Other conditions from the April 11, 2018 circular continue to apply.
PUBLIC NOTICE No. – 02/2019 - 31-12-2018 Customs
Online registration of goods through ICEGATE
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Online goods registration via ICEGATE allows importers and brokers to register remotely; manual registration remains available.
An online registration facility on the ICEGATE platform allows importers and customs brokers to register eligible goods electronically without appearing before the goods registration officer after payment of applicable duties and arrival of goods; ICEGATE will display specific errors for ineligible or not-ready Bills of Entry, trade is encouraged to use the online mode to advance paperless clearances while manual registration remains available for difficulties.
GST-2018-19/1819078/36/Commercial Tax - 31-12-2018 GST - States
GST Clarifications on Government Sales, Penalties, Tax Rates, Notifications, and Valuation under UPSGST Act
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GST clarification on government sales, delayed return penalties, valuation, TDS scope, and debit note tax rates
Supply by Government departments of used vehicles, seized and confiscated goods, old and used goods, waste and scrap to an unregistered person is a taxable supply under GST, and the concerned department must obtain registration and pay GST subject to the registration provisions. Delayed filing of FORM GSTR-3B does not attract penalty under section 73(11) where tax and interest have already been paid late; a general penalty under section 125 may still be imposed after due process. For post-appointed-day price revisions of pre-GST supplies, debit notes and credit notes are taxed at GST rates, and TCS is included in taxable value under section 15(2).
FIN/REV-3/GST/1/08 (Pt-1)(Vol.1)/84 - 04/2018-State Tax - 31-12-2018 GST - States
Fourth Removal of difficulties order Seeking extention of the due date for furnishing the statement in FORM GSTR-8 by e-commerce operator.
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Due date extension for e commerce operator statements: filings for October-December 2018 now due by 31 January 2019.
Certain e commerce operators could not register on the common portal due to technical difficulties and therefore could not furnish the monthly FORM GSTR 8 statements for October, November and December 2018 within the prescribed ten day period; the State Government has inserted an Explanation to sub section (4) declaring that the due date for furnishing those statements shall be 31st January 2019.
FIN/REV-3/GST/1/08 (Pt-1)(Vol.1)/83 - 03/2018-State Tax - 31-12-2018 GST - States
Third removal of difficulties order Seeking to amend Order No 1 of 2018 regarding extension of due date for Annual Return.
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Extension of annual return due date due to electronic filing delay, adjusting the statutory deadline to alleviate compliance difficulties.
The State Government issues a Removal of Difficulties Order amending the annual-return timing provision to substitute the previously prescribed deadline with a later deadline due to delay in making the electronic filing system operational; the amendment changes the Explanation to the annual-return provision and follows council recommendations, while maintaining existing exclusions for input service distributors, special taxpayers, casual and non-resident taxable persons.
FIN/REV-3/GST/1/08 (Pt-1)(Vol.1)/82 - 02/2018-State Tax - 31-12-2018 GST - States
Second Removal of difficulties order Seeking to extend the due date for availing ITC on the invoices or debit notes.
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Input tax credit deadline extension permits delayed ITC claims where supplier details are uploaded within the extended filing period.
The Order extends the period to claim Input Tax Credit for invoices and debit notes relating to the 2017-18 financial year, permitting claims after the September return deadline until the March return due date where suppliers have uploaded the requisite details. It also allows rectification of errors or omissions in details furnished to be made after the September return deadline until the due date for furnishing details for March or the quarter ending March, as transitional relief for the first GST year.

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GST - States

Clarification on refund related issues.

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Electronic refund submission: portal uploads replace physical filing, ARN triggers jurisdictional transfer and statutory timelines.
All documents and invoice statements for FORM GST RFD-01A must be uploaded on the common portal; physical submission is optional. The ARN is generated ... Summary

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Acts Income Tax
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