ജി.എസ്.ടി കോമ്പോസിഷൻ നികുതി തിരഞ്ഞെടുത്ത വ്യാപാരികൾ ഉപഭോക്താക്കളിൽ നിന്നും നികുതി ഈടാക്കാൻ പാടില്ല For instruction regarding amnesty scheme for settlement of arrears please see Circular No.3/2019 Examination for confirmation of enrollment of GST practitioners will be conducted on 14/06/2019. Link for online registration will be available from NACIN and CBIC websites from 21st May 2019 till 4th June 2019. Click here to read FAQ on real estate sector SGST Updates SGST Updates Circular No.4/2019 – GST Registered Tax Payers – Validation of Registration details furnished – SoP for visit to taxable person’s premises for verification of registration particulars. Construction of apartments – filing of option to pay State Tax in annexure-IV of SRO No.255/19 dated 30/03/2019 shall be filed before the Deputy Commissioner of State Tax having jurisdiction over the place of business. Circular No.3/2019 – Instructions regarding amnesty scheme for settlement of arrears. Advance Ruling Supply of medicines, consumables and implants used in the course of providing health care services for diagnosis or treatment is exempted under the category “Health Care Services”. Execution of project “Livelihood for artists and local art hubs” as an administrative agency is exempted from GST. Rate of tax on Diesel engines, marine diesel engines, gear boxes. CGST Updates CGST Updates For Real Estate Projects, last date for filing of one time option to adopt old GST rate is 10th of May 2019. Please refer Annexure IV of Notification No.03/2019-Central Tax (Rate), Dated 09/032019 Notification No. 22/2019-Central Tax, dt. 23-04-2019 – Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019. Notification No.21/2019-Central Tax, dt. 23-04-2019 – Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019. Notification No.20/2019-Central Tax, dt. 23-04-2019 – Seeks to make Third amendment, 2019 to the CGST Rules. GSTN Updates GSTN Updates Advisory to GST Taxpayers on Invoice Series to be used wef 1st April, 2019 – Attention of all taxpayers is invited to Rule 46 (b) of the CGST Rules 2017, which specifies that the tax invoice issued by a registered person should have a consecutive serial number, not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters – hyphen or dash and slash symbolized as “-” and “/” respectively, and any combination thereof, unique for a financial year. Proposed Return documents, as approved by competent authority, can now be downloaded from the Download section of the GST Portal. Enrollment of GST Practitioners – The registration portal (NACIN / CBIC) for exam scheduled on 14.06.2019 will be activated on 21st May, 2019 and will remain open up to 4th June, 2019. The applicants are required to make online payment of examination fee of Rs. 500/- at the time of registration for this exam.