Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 89/08/2019-GST, 90/09/2019-GST and 91/10/2019-GST dated 18th February, 2019 to clarify certain issues under GST.
Issue -1
Mandatory mentioning of details of inter-State supplies made to unregistered persons in FORM GSTR-3B and FORM GSTR-1
Clarification
It has been mandated by law, that the registered supplier is required to report the details of inter -State supplies made to unregistered persons, composition taxable persons and UIN holders in Table 3.2 of FORM GSTR-3B and also in the details of all inter-State supplies made to unregistered persons where the invoice value is up to Rs 2.5 lakhs (rate-wise) in Table 7B of FORM GSTR-1. Any contravention in such reporting of details of inter-state supply made to unregistered persons would attract penal action under the Provisions of Section 125 of the CGST Act, 2017.
Issue -2
Mandatory compliance of Rule 46(n) of the CGST Rules, 2017 while issuing tax invoices in case of inter- State supply
Clarification
It has been instructed that all registered persons making supply of goods or services or both in the course of inter-State trade or commerce shall specify the place of supply along with the name of the State in the tax invoice as per the provisions contained in Section 31 of the CGST Act, 2017 and Rule 46 of the CGST Rules, 2017. Any contravention by not mentioning the place of supply along with the name of the State in case of a supply made in the course of inter-state trade or commerce would attract penal action under the Provisions of Section 125 of the CGST Act, 2017.
Issue -3
Clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018
Clarification
Supply of warehoused goods while deposited in custom bonded warehouses are the inter-State supply as per the provisions of IGST Act, 2017. But, due to non-availability of the facility on the common portal, suppliers had reported such supplies as intra-State supplies and discharged central tax and state tax on such supplies instead of integrated tax during the period July, 2017 to March, 2018. It has been decided that due to the non-availability of the facility to correctly report the nature of transaction in FORM GSTR-1 for the said period , a one-time exception has been provided to, the suppliers who have paid central tax and state tax on such supplies, would be deemed to have complied with the provisions of law as long as the amount of tax paid as central tax and state tax is equal to the due amount of integrated tax on such supplies.
For further information please refer the attached documents.
Source: Central Board of Indirect Taxes & Customs
