Executive Summary:
The document contains two orders issued by the Central Government regarding the Central Goods and Services Tax Act, 2017 and the Union Territory Goods and Services Tax Act, 2017. Both orders address difficulties in implementing the Acts, specifically concerning the issuance of tax invoices versus bills of supply for registered persons paying tax under specific notifications. Both orders are effective as of March 8, 2019.
Key Points / Main Content:
Central Goods and Services Tax Third Removal of Difficulties Order, 2019:
Order Details: S.O. 1218(E), dated March 8, 2019.
Clarification: Clause (c) of subsection (3) of section 31 of the Central Goods and Services Tax Act, 2017 applies to persons paying tax under Notification No. 2/2019-Central Tax Rate, dated 07.03.2019.
Publication: Published in the Gazette of India, Extraordinary, vide number G.S.R. No. 189(E), dated March 7, 2019.
Union Territory Goods and Services Tax Second Removal of Difficulties Order, 2019:
Order Details: S.O. 1219(E), dated March 8, 2019.
Clarification: Clause (c) of subsection (3) of section 31 of the Central Goods and Services Tax Act, 2017, read with clause (vii) of section 21 of Union Territory Goods and Services Tax Act, 2017, applies to persons paying tax under Notification No. 2/2019-Union Territory Tax Rate, dated 07.03.2019.
Publication: Published in the Gazette of India, Extraordinary, vide number G.S.R. No. 191(E), dated March 7, 2019.
Impact Analysis:
Registered Persons Supplying Exempted Goods/Services or Paying Tax Under Section 10:
Impact: Clarifies whether they should issue a tax invoice or a bill of supply based on their tax payment status under Notification No. 2/2019 Central Tax Rate or Notification No. 2/2019-Union Territory Tax Rate.
Action Required: Determine if they fall under the specified notifications and comply with the corresponding invoicing requirements (tax invoice or bill of supply).
Central Government and Council:
Impact: Formalizes the recommendations of the Council to remove difficulties in implementing the GST Acts.
Action Required: Ensure the clarifications are effectively communicated and implemented.
Tax Authorities:
Impact: Provides clarity on the invoicing requirements for specific categories of registered persons.
Action Required: Enforce the clarified rules and address any non-compliance.
Key Entities Referenced
Central Goods and Services Tax Act, 2017: An act of the Parliament of India to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government.
Section 31 of the Central Goods and Services Tax Act, 2017: Specifies provisions related to tax invoices, debit and credit notes.
Section 172 of the Central Goods and Services Tax Act, 2017: Section of the act conferring powers to remove difficulties.
Central Goods and Services Tax Third Removal of Difficulties Order, 2019: Order issued to clarify provisions related to tax payment under Notification No. 2/2019-Central Tax Rate.
Notification No. 2/2019 Central Tax Rate: A notification related to the central tax rate.
Union Territory Goods and Services Tax Act, 2017: Act related to goods and services tax in Union Territories.
Union Territory goods and Services Tax Act, 2017 Second Removal of Difficulties Order, 2019: Order issued to clarify provisions related to tax payment.
New Delhi, Delhi: Location where the order was issued.
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(राज(cid:4)व िवभाग)
ककककेेेे(cid:3)(cid:3)(cid:3)(cid:3)(cid:5)(cid:5) (cid:5)(cid:5) ीीीीयययय अअअअ(cid:8)(cid:8)(cid:8)(cid:8)(cid:9)(cid:9)(cid:9)(cid:9)यय यय (cid:11)(cid:11)(cid:11)(cid:11) ककककरररर एएएएवववव ंं ंंससससीीीीममममाााा शशशश(cid:14)(cid:14)ुु(cid:14)(cid:14)ुु कक कक बबबबोोोोडडडड (cid:18)(cid:18) (cid:18)(cid:18)
आआआआददददशशेेशशेे
नई (cid:7)द(cid:9)ल ी, (cid:7)दनांक 8 माच,(cid:17) 2019
क(cid:18)ठनाई िनवारण
सं(cid:22)य ा 3/2019-के(cid:25)(cid:26) ीय कर
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प(cid:30)च ात ् िजसे उ! त अिधिनयम से संद"भ(cid:17)त (cid:7)कया गया ह)ै क$ धारा 31 क$ उप धारा (3) के खंड (iii) के तहत यह
%ावधान (cid:7)कया गया ह ै (cid:7)क ऐसा कोई पजं ीकृत ’य ि( जो (cid:7)क छूट %ा)त माल या सेवा या दोन+ क$ आपू"त (cid:17) करता हो
या धारा 10 के %ावधान+ के अंतग(cid:17)त कर का भगु तान करता हो, टै!स इनवायस के बदले आपू"त(cid:17) िबल जारी करेगा
और इसिलए ऐसा ’ यि( जो (cid:7)क उ! त उपवा!य के दायरे म 2 नह4 आता ह ैको, टै!स इनवायस जारी करना होगा;
अत:, अब, उ! त अिधिनयम क$ धारा 172 के तहत %द5त शि(य+ का %योग करत े 7ए, के(cid:25) (cid:26) सरकार,
जीएसटी प(cid:18)रषद क$ िसफा(cid:18)रश+ के आधार पर, एतद:ारा, क(cid:18)ठनाइय+ के िनवारण के िलए िन<न िलिखत आदशे
जारी करती ह,ै यथा:-
1556 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
1. संि=) त शीषक(cid:17) –– इस आदशे को माल एव ं सवे ाकर (क(cid:18)ठनाइय+ का तृतीय िनवारण) आदशे , 2019
कहा जाएगा ।
2. क(cid:18)ठनाइय+ के िनवारण के िलए, एतद:् ारा, (cid:4)प >ट (cid:7)कया जाता ह ै (cid:7)क उ!त अिधिनयम क$ धारा 31 क$ उप
धारा (3) के उपवा! य (ग) के %ावधान उसी ’य ि( पर लागू ह+ग े जो (cid:7)क अिधसचू ना सं(cid:22)य ा 2/2019, (cid:7)दनांक
07.03.2019, िजसे सा.का.िन. सं(cid:22)य ा 189 (अ), (cid:7)दनाकं 07 माच,(cid:17) 2019 के तहत भारत के राजप?, असाधारण
म 2 %कािशत (cid:7)कया गया था, के अंतगत(cid:17) कर का भुगतान कर रहा हो ।
[फा. सं. 354/25/2019-टीआरयू]
@ीपाव(cid:17)ती एस.एल., अवर सिचव
MINISTRY OF FINANCE
(Department of Revenue)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
ORDER
New Delhi, the 8th March, 2019
Removal of Difficulty
No. 3/2019-Central Tax
S.O. 1218(E).—Whereas, clause (c) of sub-section (3) of section 31 the Central Goods and Services
Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) provides that a registered person supplying
exempted goods or services or both or paying tax under the provisions of section 10 shall issue, instead of a
tax invoice, a bill of supply, and therefore any person not covered by the said clause has to issue a tax invoice;
Now, Therefore, in exercise of the powers conferred by section 172 of the said Act, the Central
Government, on recommendations of the Council, hereby makes the following Order, to remove the
difficulties, namely: ––
1. Short title. ––This Order may be called the Central Goods and Services Tax (Third Removal of
Difficulties) Order, 2019.
2. For the removal of difficulties, it is hereby clarified that provisions of clause (c) of sub-section (3) of
section 31 of the said Act shall apply to a person paying tax under Notification No. 2/2019- Central Tax
(Rate) dated 07.03.2019 published in the Gazette of India, Extraordinary, vide number G.S.R. No.189 (E),
dated the 7th March, 2019.
[F.No. 354/25/2019-TRU]
DR. SREEPARVATHY S.L., Under Secy.¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 3
आआआआददददशशेेशशेे
नई (cid:7)द(cid:9)ल ी, (cid:7)दनांक 8 माच,(cid:17) 2019
क(cid:18)ठनाई िनवारण
सं(cid:22)य ा 2/2019- संघ राAय=े? कर
ककककाााा....आआआआ.... 1111222211119999((((अअअअ))))....————जहां (cid:7)क क2(cid:26)ीय माल एवं सवे ाकर अिधिनयम, 2017 (2017 का 12) (एति(cid:30)मन
प(cid:30)च ात िजसे “उ! त अिधिनयम” से संद"भ(cid:17)त (cid:7)कया गया ह)ै क$ धारा 31 क$ उप धारा (3) के खंड (iii) के साथ प(cid:18)ठत
संघ राAय=े? माल एवं सवे ा कर अिधिनयम, 2017 (2017 का 14) क$ धारा 21 के खंड (vii) के तहत यह
%ावधान (cid:7)कया गया ह ै (cid:7)क ऐसा कोई पजं ीकृत ’य ि( जो (cid:7)क छूट %ा)त माल या सेवा या दोन+ क$ आपू"त (cid:17) करता हो
या उ! त अिधिनयम क$ धारा 10 के %ावधान+ के अतं गत(cid:17) कर का भुगतान करता हो, टै!स इनवायस के बदले आप"ू त (cid:17)
िबल जारी करेगा और इसिलए ऐसा ’ यि( जो (cid:7)क उ!त अिधिनयम के उ!त खंड के दायरे म 2 नह4 आता ह ै को, टै! स
इनवायस जारी करना होगा;
अत:, अब, संघ राAय=े? माल एवं सवे ा कर अिधिनयम, 2017 क$ धारा 26 के तहत %द5त शि(य+ का
%योग करत े 7ए, के(cid:25) (cid:26) सरकार, जीएसटी प(cid:18)रषद क$ िसफा(cid:18)रश+ के आधार पर, एतद:ारा, क(cid:18)ठनाइय+ के िनवारण
के िलए िन< निलिखत आदशे जारी करती ह,ै यथा:-
1. संि=) त शीष(cid:17)क –– इस आदशे को माल एवं सवे ाकर (क(cid:18)ठनाइय+ का ि:तीय िनवारण) आदशे , 2019 कहा
जाएगा ।
2. क(cid:18)ठनाइय+ के िनवारण के िलए, एतद:् ारा, (cid:4)प >ट (cid:7)कया जाता ह ै (cid:7)क संघ राAय=े? माल एव ं सवे ा कर
अिधिनयम, 2017 (2017 का 14) क$ धारा 21 के खंड (vii) के साथ प(cid:18)ठत उ!त अिधिनयम क$ धारा 31 क$ उप
धारा (3) के उपवा! य (ग) के %ावधान उसी ’य ि( पर लाग ू ह+ग े जो (cid:7)क अिधसूचना स(cid:22)ं य ा 2/2019- संघ राAय=े?
कर (दर) , (cid:7)दनांक 07.03.2019, िजसे सा.का.िन. सं(cid:22)य ा 191 (अ), (cid:7)दनांक 07 माच,(cid:17) 2019 के तहत भारत के
राजप?, असाधारण म 2 %कािशत (cid:7)कया गया था, के अंतगत(cid:17) कर का भगु तान कर रहा हो ।
[फा.सं.354/25/2019-टीआरयू]
@ीपाव(cid:17)ती एस.एल., अवर सिचव
ORDER
New Delhi, the 8th March, 2019
Removal of Difficulty
No. 2/2019-Union Territory Tax
S.O. 1219(E).—Whereas, clause (vii) of section 21 of Union Territory Goods and Services Tax
Act, 2017 (14 of 2017) read with clause (c) of sub-section (3) of section 31 the Central Goods and Services
Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) provides that a registered person supplying4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
exempted goods or services or both or paying tax under the provisions of section 10 of the said Act shall issue,
instead of a tax invoice, a bill of supply, and therefore any person not covered by the said clause of the said
Act has to issue a tax invoice;
Now, Therefore, in exercise of the powers conferred by section 26 of the Union Territory goods and
Services Tax Act, 2017, the Central Government, on recommendations of the Council, hereby makes the
following Order, to remove the difficulties, namely:––
1. Short title. ––This Order may be called the Union Territory goods and Services Tax Act, 2017
(Second Removal of Difficulties) Order, 2019.
2. For the removal of difficulties, it is hereby clarified that provisions of clause (c) of sub-section (3) of
section 31 of the said Act read with clause (vii) of section 21 of Union Territory Goods and Services Tax
Act, 2017 (14 of 2017) shall apply to a person paying tax under Notification No. 2/2019-Union Territory
Tax (Rate) dated 07.03.2019 published in the Gazette of India, Extraordinary, vide number G.S.R.
No.191 (E), dated the 7th March, 2019.
[F.No. 354/25/2019-TRU]
DR. SREEPARVATHY S.L., Under 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.