TaxTMI 
TaxTMI 
Changes in Circulars issued earlier under the KGST Act. 2017
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....MISSIONER 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 KGST Act, 2017 are hereby amended with effect from 01.02.2019, to the extent det....
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....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 confiscation of the goods and conveyance and imposition of penalty. 3.3 Further, FORM GST MOV-08 and FORM GST MOV-09, annexed to the cir....
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....ar 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 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 KGST Act has been amended by the KGST (Amendme....
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....endment) 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 already filed an applicati....