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Date: 2019-03-29 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by sub section 1 of section 9, sub section 1 of section 11, sub section

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Executive Summary: This document contains notifications and corrigenda from the Ministry of Finance, Department of Revenue, concerning Central Tax and Union Territory Tax. It amends previous notifications regarding tax rates and rules, effective April 1, 2019. It also corrects errors in prior notifications. Key Points / Main Content: Central Tax Rate Notification Amendments: * A new clause is inserted after clause 7 in the table, specifying that registered persons who have availed of input tax credit and opt to pay tax under this notification must debit their electronic credit or cash ledger with an amount equivalent to the input tax credit on inputs held in stock, semi-finished or finished goods, and capital goods. This is as if the supply attracts section 18(4) of the Act. After payment, any remaining input tax credit in the electronic ledger lapses. * A new clause is inserted after clause ii in paragraph 3, stating that the Central Goods and Services Tax Rules, 2017, applicable to those paying tax under section 10 of the Act, apply to those paying tax under this notification. * Effective date: April 1, 2019. Union Territory Tax Rate Notification Amendments: * Mirrors the Central Tax Rate notification amendments regarding input tax credit, ledger debit, and lapse of credit. * Mirrors the Central Tax Rate notification amendments regarding applicability of Central Goods and Services Tax Rules, 2017. * Effective date: April 1, 2019. Corrigenda: * Corrects errors in Notification No. 1/2019-Central Tax, dated March 7, 2019, changing "iii" to "c" in line 17 on page 07 and "iv" to "d" in line 19. * Corrects errors in Notification No. 2/2019-Union Territory Tax, dated March 7, 2019, changing "iii" to "c" in line 25 on page 13 and "iv" to "d" in line 27. Impact Analysis: Registered Persons Availing Input Tax Credit: * Impact: Need to adjust to the new rules for paying tax under the notification, including debiting their electronic ledgers and potential lapse of input tax credit. * Action Required: Evaluate current input tax credit status, calculate the amount to be debited, and ensure compliance with section 18(4) of the Act. Persons Paying Tax Under Section 10 of the CGST Act: * Impact: The Central Goods and Services Tax Rules, 2017, will now apply to them *mutatis mutandis* if paying tax under this notification. * Action Required: Understand and comply with the Central Goods and Services Tax Rules, 2017. Ministry of Finance, Department of Revenue: * Impact: Responsible for implementing and administering the amended tax regulations and correcting errors in previous notifications. * Action Required: Ensure that the amended notifications and corrigenda are properly communicated and implemented.

Key Entities Referenced

Ministry of Finance Department of Revenue: The department within the Indian government responsible for issuing the notifications. Central Goods and Services Tax Act, 2017: An Indian legislation concerning the Goods and Services Tax. Central Government: The executive authority of the Union of India. Council: Refers to the Goods and Services Tax (GST) Council, a body that makes recommendations on GST related issues. New Delhi: Capital of India, place of publication of the notifications. Union Territory Goods and Services Tax Act, 2017: An Indian legislation concerning the Goods and Services Tax in Union Territories. PRAMOD KUMAR: The Deputy Secretary who signed the notifications. Central Goods and Services Tax Rules, 2017: Rules pertaining to the Central Goods and Services Tax Act.
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L.-33004/99 vlk/kj.k EXTRAORDINARY Hkkx II—[k.M 3—mi&[k.M (i) PART II—Section 3—Sub-section (i) izkf/dkj ls izdkf'kr PUBLISHED BY AUTHORITY la- 224] ubZ fnYyh] 'kqØokj] ekpZ 29] 2019@pS=k 8] 1941 No. 224] NEW DELHI, FRIDAY, MARCH 29, 2019/CHAITRA 8, 1941 ििििवववव(cid:3)(cid:3)(cid:3)(cid:3)तत तत मममम(cid:8)(cid:8)ंं(cid:8)(cid:8)ंं ााााललललयययय ((((ररररााााजजजज(cid:4)(cid:4)(cid:4)(cid:4)वव वव ििििववववभभभभाााागगगग)))) अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:1)द(cid:3)ल ी, 29 माच,(cid:10) 2019 सससस..ंं..ंं 9999////2222000011119999----ककककेेेे(cid:14)(cid:14)(cid:14)(cid:14)(cid:15)(cid:15) (cid:15)(cid:15) ीीीीयययय ककककरररर ((((ददददरररर)))) ससससाााा....ककककाााा....ििििनननन.... 222266668888((((अअअअ))))....—के(cid:13) (cid:14)ीय माल एवं सेवाकर अिधिनयम, 2017 (2017 का 12) (एति(cid:18)मन प(cid:18)च ात िजसे “उ(cid:22)त अिधिनयम” से संद(cid:25)भत (cid:1)कया गया ह)ै क(cid:28) धारा 9 क(cid:28) उप धारा (1), धारा 11 क(cid:28) उप धारा (1) और धारा 16 क(cid:28) उप धारा (1) के तहत (cid:29)द(cid:30) त शि य! का (cid:29)योग करत े $ए, के(cid:13)(cid:14) सरकार, जीएसटी प%रषद क(cid:28) िसफा%रश! के आधार पर और इस बात से संतु* ट होते $ए (cid:1)क ऐसा करना जनिहत म , आव(cid:18)य क ह,ै एत/ारा, भारत सरकार, िव(cid:30)त मं0ालय (राज1व िवभाग) क(cid:28) अिधसूचना स.ं 02/2019-के(cid:13) (cid:14)ीय कर (दर), (cid:1)दनांक 07 माच,(cid:10) 2019, िजसे सा.का.िन. 189 (अ), (cid:1)दनांक 07 माच,(cid:10) 2019 के तहत भारत के राजप0, असाधारण, के भाग II, खंड 3, उप-खड (i) म , (cid:29)कािशत (cid:1)कया गया था, म , िन3न िलिखत संशोधन करती ह,ै यथा:- उ(cid:22) त अिधसूचना म,,- (i) सारणी म,, कॉलम (3) म,, ख5ड 7 के प(cid:18)च ात,् िन3न िलिखत ख5ड का समावेश (cid:1)कया जाएगा, अथा(cid:10)त:्- “8. जहां कोई रिज1 :ीकृत ; यि , िजसने इस अिधसूचना के अधीन इनपुट कर (cid:29)(cid:30)य य का सदं ाय करन े के िवक(cid:3)प का उपयोग (cid:1)कया ह ै वह इले(cid:22) :ॉिनक िनवेश खात े या इले(cid:22): ॉिनक नकद खात े म,, िवकलन >ारा ऐसी रकम का संदाय करेगा, जो 1 टाक म , धा%रत िनवेश! और 1ट ाक म , धा%रत अध (cid:10) प%र@िपत या प%र@िपत माल म , अंत(cid:25)व*ट िनवेश! के संबंध म , और पूंजी माल पर जैसा (cid:1)क इस अिधसूचना के तहत क(cid:28) गई आपू(cid:25)त, उ अिधिनयम क(cid:28) धारा 18 (4) और उसके तहत बनाए गए िनयम के (cid:29)ावधान! को आक(cid:25)षत करती हो तथा ऐसी रकम का संदाय करने के प(cid:18)च ात उसके इले(cid:22) :ॉिनक (cid:29)(cid:30) यय खात ेम ,पड़ा $आ इनपुट पर (cid:29)(cid:30)य य का अितशेष, य(cid:1)द कोई हो, ;य पगत हो जाएगा।”। 1957 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (ii) पैराCाफ 3 म,, 1 प* टीकरण म ,खंड (ii) के प(cid:18)च ात, िन3न िलिखत खंड का समावेश (cid:1)कया जाएगा, अथात(cid:10) :्- “(iii) के(cid:13) (cid:14)ीय माल एवं सेवाकर िनयम, 2017, जो (cid:1)क ऐसे ;य ि पर लागू होत े ह E जो (cid:1)क उ(cid:22)त अिधिनयम क(cid:28) धारा 10 के अतं गत(cid:10) कर का भुगतान कर रहा हो, यथा आव(cid:18)य क प%रवत(cid:10)न! समेत, ऐसे ;य ि पर भी लाग ू ह!ग े जो (cid:1)क इस अिधसूचना के अंतग(cid:10)त कर का भुगतान कर रहा हो ।”। 2. यह अिधसूचना 01 अ(cid:29)ैल, 2019 से लागू होगी । [फा. सं. 354/25/2019-टीआरयू] (cid:29)मोद कुमार, उप सिचव ननननोोोोटटटट :::: (cid:29)धान अिधसूचना सा.का.िन. सFं या 189 (अ), (cid:1)दनांक 07 माच,(cid:10) 2019 के तहत अिधसूचना सं. 02/2019–के(cid:13)(cid:14) ीय कर (दर), (cid:1)दनांक 07 माच,(cid:10) 2019 के >ारा भारत के राजप0, असाधारण म ,(cid:29)कािशत क(cid:28) गई। MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 29th March, 2019 No. 9/2019-Central Tax (Rate) G.S.R. 268(E).—In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (herein after referred to as the “said Act”), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.02/2019- Central Tax (Rate), dated the 7thMarch, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 189(E), dated the 7th March, 2019, namely:- In the said notification, - (i) in the Table, in column 3, after clause 7, the following clause shall be inserted, namely: - “8. Where any registered person who has availed of input tax credit opts to pay tax under this notification, he shall pay an amount, by way of debit in the electronic credit ledger or electronic cash ledger, equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock and on capital goods as if the supply made under this notification attracts the provisions of section 18(4) of the said Act and the rules made there-under and after payment of such amount, the balance of input tax credit, if any, lying in his electronic credit ledger shall lapse.”; (ii) in paragraph 3, in the Explanation, after clause (ii), the following clause shall be inserted, namely: - “(iii) the Central Goods and Services Tax Rules, 2017, as applicable to a person paying tax under section 10 of the said Act shall, mutatis mutandis, apply to a person paying tax under this notification.”. 2. This notification shall come into force on the 1st day of April, 2019. [F. No. 354/25/2019-TRU] PRAMOD KUMAR, Dy. Secy. Note : The principal notification No. 02/2019-Central Tax (Rate), dated the 7th March, 2019 was published in the Gazette of India, Extraordinary, vide number G.S.R. 189 (E), dated the 7th March, 2019.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3 अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:1)द(cid:3)ल ी, 29 माच,(cid:10) 2019 सससस..ंं..ंं 9999////2222000011119999----ससससघघंंघघंं रररराााा(cid:18)(cid:18)(cid:18)(cid:18)यययय(cid:19)(cid:19)(cid:19)(cid:19)(cid:8)(cid:8)ेे(cid:8)(cid:8)ेे ककककरररर ((((ददददरररर)))) ससससाााा....ककककाााा....ििििनननन.... 222266669999((((अअअअ))))....—क,(cid:14)ीय माल एवं सेवाकर अिधिनयम, 2017 (2017 का 12) (एति(cid:18)मन प(cid:18)च ात िजसे “उ(cid:22)त अिधिनयम” से संद(cid:25)भत (cid:1)कया गया ह)ै क(cid:28) धारा 16 क(cid:28) उपधारा (1) के साथ प%ठत संघ राHयIे0 माल एव ं सेवा कर अिधिनयम, 2017 (2017 का 14) क(cid:28) धारा 7 क(cid:28) उप धारा (1), धारा 8 क(cid:28) उप धारा (1), धारा 21 के खंड (v) म , (cid:29)द(cid:30)त शि य! का (cid:29)योग करते $ए, के(cid:13) (cid:14) सरकार, जीएसटी प%रषद क(cid:28) िसफा%रश! के आधार पर और इस बात से संतु*ट होत े $ए (cid:1)क ऐसा करना जनिहत म , आव(cid:18) यक ह,ै एत/ारा, भारत सरकार, िव(cid:30)त मं0ालय (राज1व िवभाग) क(cid:28) अिधसूचना सFं य ा 02/2019-संघ राHयIे0 कर (दर), (cid:1)दनांक 07 माच,(cid:10) 2019, िजसे सा.का.िन. 191 (अ), (cid:1)दनांक 07 माच,(cid:10) 2019 के तहत भारत के राजप0, असाधारण, के भाग II, खंड 3, उप-खड (i) म , (cid:29)कािशत (cid:1)कया गया था, म , िन3न िलिखत संशोधन करती ह,ै यथा:- उ(cid:22) त अिधसूचना म,,- (i) सारणी म,, कॉलम (3) म,, ख5 ड 7 के प(cid:18)च ात,् िन3न िलिखत ख5ड का समावेश (cid:1)कया जाएगा, अथा(cid:10)त:्- “8. जहां कोई रिज1 :ीकृत ; यि , िजसने इस अिधसूचना के अधीन इनपुट कर (cid:29)(cid:30)य य का सदं ाय करन े के िवक(cid:3)प का उपयोग (cid:1)कया ह ै वह इले(cid:22) :ॉिनक िनवेश खात े या इले(cid:22): ॉिनक नकद खात े म,, िवकलन >ारा ऐसी रकम का संदाय करेगा, जो 1 टाक म , धा%रत िनवेश! और 1ट ाक म , धा%रत अध (cid:10) प%र@िपत या प%र@िपत माल म , अंत(cid:25)व*ट िनवेश! के संबंध म , और पूंजी माल पर जसै ा (cid:1)क इस अिधसूचना के तहत क(cid:28) गई आपू(cid:25)त, उ अिधिनयम क(cid:28) धारा 18 (4) और उसके तहत बनाए गए िनयम के (cid:29)ावधान! को आक(cid:25)षत करती हो तथा ऐसी रकम का संदाय करन े के प(cid:18)च ात उसके इले(cid:22) :ॉिनक (cid:29)(cid:30) यय खात ेम ,पड़ा $आ इनपुट पर (cid:29)(cid:30)य य का अितशेष, य(cid:1)द कोई हो, ;य पगत हो जाएगा।”। (ii) पैराCाफ 3 म,, 1 प* टीकरण म ,खंड (ii) के प(cid:18)च ात, िन3न िलिखत खंड का समावेश (cid:1)कया जाएगा, अथात(cid:10) :्- “(iii) के(cid:13) (cid:14)ीय माल एवं सेवाकर िनयम, 2017, जो (cid:1)क ऐसे ;य ि पर लागू होत े ह E जो (cid:1)क उ(cid:22)त अिधिनयम क(cid:28) धारा 10 के अतं गत(cid:10) कर का भुगतान कर रहा हो, यथा आव(cid:18)य क प%रवत(cid:10)न! समेत, ऐसे ;य ि पर भी लाग ू ह!ग े जो (cid:1)क इस अिधसूचना के अंतग(cid:10)त कर का भुगतान कर रहा हो ।”। 2. यह अिधसूचना 01 अ(cid:29)ैल, 2019 से लागू होगी । [फा. सं. 354/25/2019-टीआरयू] (cid:29)मोद कुमार, उप सिचव ननननोोोोटटटट :::: (cid:29)धान अिधसूचना सा.का.िन. संF या 191(अ), (cid:1)दनांक 07 माच,(cid:10) 2019 के तहत अिधसूचना सं. 02/2019–संघ राHयIे0 कर (दर), (cid:1)दनांक 07 माच,(cid:10) 2019 के >ारा भारत के राजप0, असाधारण म ,(cid:29)कािशत क(cid:28) गई। NOTIFICATION New Delhi, the 29th March, 2019 No. 9/2019-Union Territory Tax (Rate) G.S.R. 269(E).—In exercise of the powers conferred by sub-section (1) of section 7, sub-section (1) of section 8, clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (herein after referred to as the “said Act”), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.02/2019- Union Territory Tax (Rate), dated the 7th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 191(E), dated the 7th March, 2019, namely:-4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] In the said notification, - (i) in the Table, in column 3, after clause 7, the following clause shall be inserted, namely: - “8. Where any registered person who has availed of input tax credit opts to pay tax under this notification, he shall pay an amount, by way of debit in the electronic credit ledger or electronic cash ledger, equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock and on capital goods as if the supply made under this notification attracts the provisions of section 18(4) of the said Act and the rules made there-under and after payment of such amount, the balance of input tax credit, if any, lying in his electronic credit ledger shall lapse.”; (ii) in paragraph 3, in the Explanation, after clause (ii), the following clause shall be inserted, namely: - “(iii) the Central Goods and Services Tax Rules, 2017, as applicable to a person paying tax under section 10 of the said Act shall, mutatis mutandis, apply to a person paying tax under this notification.”. 2. This notification shall come into force on the 1st day of April, 2019. [F. No. 354/25/2019-TRU] PRAMOD KUMAR, Dy. Secy. Note : The principal notification No. 02/2019-Union Territory Tax (Rate), dated the 7th March, 2019 was published in the Gazette of India, Extraordinary, vide number G.S.R. 191 (E), dated the 7th March, 2019. CORRIGENDUM New Delhi, the 29th March, 2019 G.S.R. 270(E).—In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.10/2019-Central Tax, dated the 7th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 190(E), dated the 7th March, 2019, at page 07,- (a) in line 17, for “(iii)” read “(c)”; and (b) in line 19, for “(iv)” read “(d)”. [F. No. 354/25/2019-TRU] PRAMOD KUMAR, Dy. Secy. CORRIGENDUM New Delhi, the 29th March, 2019 G.S.R. 271(E).—In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.2/2019-Union Territory Tax, dated the 7th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 192(E), dated the 7th March, 2019, at page 13,- (a) in line 25, for “(iii)” read “(c)”; and (b) in line 27, for “(iv)” read “(d)”. [F. No. 354/25/2019-TRU] PRAMOD KUMAR, Dy. Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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