GSTR-1A: What it is and How to file

Q 1. What is GSTR-1A?

Ans: GSTR-1A is an addendum to Form GSTR-1 i.e. Outward supplies statement of the supplier. It is always generated on the basis of details added/ modified/ rejected by the counterparty taxpayer (B2B Transactions) in their Form GSTR- 1

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• Q 2. Who needs to file GSTR-1A?

  Ans: All normal taxpayers and casual taxpayers have to file GSTR-1A, if there are auto-populated details in their GSTR-1A.

  Q 3. Where can I file GSTR-1A?

  Ans: GSTR-1A can be filed from the returns section of the GST Portal. In the post login mode, you can access it by going to Services > Returns > Returns Dashboard. After selecting the financial year and tax period, GSTR-1A tile in the given period will be displayed.

  Q 4. When is GSTR-1A generated?

  Ans: GSTR-1A is generated after the due date of filing of Form GSTR 2 (for a tax period) and only if the supplier has filed his Form GSTR-1 before the receiver files his Form GSTR-2/4/6.

  Q 5. By when do I need to file Form GSTR-1A?

  Ans: You can file GSTR-1A only from 16th till 17th of the month succeeding the tax period or between any other notified dates after filing dates of GSTR 2.

  Q 6. Can I file GSTR-1A before filing GSTR-2?

  Ans: GSTR-1A can be filed before filing of GSTR-2 if GSTR-1 is filed and due date for GSTR-2 is over.

  Q 7. When a supplier can take actions in GSTR-1A?

  Ans: Supplier can take actions (including filing) in GSTR-1A only from 16th till 17th of the month succeeding the tax period or between any other notified dates.

  Q 8. What are the conditions in which GSTR-1A is generated?

  Ans: GSTR-1A is generated when the recipient in Form GSTR-2/4/6 takes any of the following action:
  a. Rejects the details added by the supplier and submits the return.
  b. Modifies the details added by the supplier and submits the return.
  c. Adds any new details missed by the supplier and submits the return.
  All the above details get auto-populated to the supplier in the Form GSTR- 1A only if the following conditions are met:
  a. Recipient submits Form GSTR- 2/4/6 on or before 17thof the month succeeding the tax period. On extension of due dates, GSTR-1A will be available after the expiry of GSTR-2 due date. And things will continue to flow in GSTR-1A up to expiry of GSTR-1A and due date of fling of GSTR-1A, whichever is earlier.
  b. The supplier has not yet generated GSTR-3 for the tax period.
  c. The supplier has not yet submitted GSTR-1A of the tax period.
  If any one of the above mentioned conditions are met, then all such modifications/ additions/ rejections will flow to the suppliers’ GSTR-1 of the subsequent tax period.

  Q 9. What are the permitted actions in GSTR-1A?

  Ans: The supplier taxpayer can take one of the three actions on the auto-drafted details in his GSTR-1A.
  a. Accept: Accept the changes or additions made by the recipients.
  b. Reject; Reject the changes or additions made by the recipients
  c. Pending: Keep pending the auto-populated changes or additions made by the recipients. In such cases the details in GSTR-1A would get rolled over to Form GSTR-1 of the next period.
  If the supplier does not take any action or does not file his GSTR-1A, then aa pending/ no actions transactions would get rolled over to the next period GSTR-1.
  Note: The auto-populated details in GSTR-1A cannot be modified by the suppliers.

  Q 10. Can a supplier add any details in GSTR-1A?

  Ans: Supplier cannot add any details in GSTR-1A.

  Q 11. Is it mandatory to submit GSTR-1A before generation of GSTR-3?

  Ans: GSTR-1A is not mandatory to be submitted before generation of GSTR-3.

  Q 12. I have not filed my GSTR-1 for current tax period. The counter party has filed their GSTR-2/4/6. What will happen with the details added by the counter party?

  Ans: In a case where GSTR-1 has not been filed for M tax period but counter party files their GSTR- 2/4/6 of period M, the details added by the counter party are auto populated to GSTR-1 of the M tax period of the supplier, who may include the same for submitting his GSTR-1.

  Q 13. I have generated but not submitted GSTR-1A. In the meantime, some receiver filed their GSTR-2/4/6. What do I need to do now?

  Ans: In case, GSTR-1A has been generated by the taxpayer and not submitted and in the meantime some receivers have filed GSTR- 2/4/6, then the supplier has to generate GSTR-1A again before submission.
  However, details on which supplier has already taken action will not be impacted due to regeneration of GSTR-1A.

  Q 14. What will happen if GSTR-1A has been submitted and not filed till 17th of the subsequent month of the tax period?

  Ans: If GSTR-1A has been submitted, then all the details which have been kept pending by taxpayer will roll over to GSTR-1 of next tax period. The submitted details would append the GSTR-1 of that period and the tax liability in GSTR-3 would take into consideration the details in GSTR-1A.
  Post 17th of succeeding month of tax period or any other notified date, if GSTR-3 has not been filed, taxpayer will be able to see the GSTR-1A, however, he won’t be allowed to take any actions on the same.

  Q 15. What will happen if GSTR-1A has not been filed till 17th of the subsequent month of the tax period or any other notified date?

  Ans: If GSTR-1A has not been filed by taxpayer till 17th of the subsequent month of the tax period or any other notified date, then on generation of GSTR-3 by taxpayer, all the details will roll over to GSTR-1 of next tax period.
  In case of non-filing of GSTR-1A, roll over of details will happen on generation of GSTR-3, whether GSTR-3 has been filed after 17th or before 17th or any other notified date.
  Post 17th of succeeding month of tax period, if GSTR-3 has not been filed, taxpayer will be able to see the GSTR-1A, however, he won’t be allowed to take any actions on the same.

  Q 16. What actions can be taken on the rolled over details from GSTR-1A to the GSTR-1 of the next tax period?

  Ans: The following three actions are permitted for the auto-populated details in GSTR-1A are also applicable for auto-populated details in GSTR-1 of the next tax period:
  a. Accept: Accept the changes or additions made by the recipients.
  b. Reject; Reject the changes or additions made by the recipients
  c. Pending: Keep pending the changes or additions made by the recipients. In such cases the pending changes or additions in GSTR-1A will get rolled over to the next period GSTR-1.Roll over of above changes or additions will happen till the date of filing of September Month GSTR-1 or Annual Return (GSTR-9) whichever is earlier.
  Note:
  i. The auto-populated details in GSTR1 cannot be modified by the suppliers.
  ii. Further, unlike GSTR-1A, one of the above three actions is mandatory on the auto-populated details in GSTR-1. That is, GSTR-1 can be submitted and filed only if, one of the three actions of Accept/ Reject/ Pending has been taken on all the auto-populated details.
  iii. Also, an invoice number added by the recipient cannot be added by the supplier in his GSTR-1 for the same financial year. He can only take the above stated actions on the additions made by the recipients.

  Q 17. When can a taxpayer start taking action on auto-populated details in his GSTR-1A and submit it?

  Ans: A tax payer can start taking action and submit GSTR-1A after the expiry of due date for GSTR-2, i.e. 15th of the subsequent month or any other notified date.

  Q 18. Once a status of accept (or reject or pending) is selected by supplier in his GSTR-1A. Can this status be changed by him and upto what time?

  Ans: User can change the status any number of times upto submission of GSTR-1A. Once submitted, actions cannot be changed.

  Q 19. Can I make changes to the invoices after submitting GSTR-1A?

  Ans: You cannot make any changes to the invoices once you submit GSTR-1A.

  Q 20. Submit button is not enabled to submit GSTR-1A. What do I need to do?

  Ans: Once you select the checkbox for acknowledgement, the SUBMIT button will be enabled.

  Q 21. If there is auto-population in GSTR-1A of amended table (table 5A, table 8(1A)), then in that case what actions can be taken by a taxpayer?

  Ans: If there is auto-population in GSTR-1A of amended table (table 5A, table 8(1A)), then in that case taxpayer can either accept or reject the Invoice/ Credit note/ Debit Note.

  Q 22. What are the actions not permitted in GSTR-1A?

  Ans: You cannot add any invoices or modify any changes or additions made by the recipients in GSTR-1A.

  Q 23. What are the scenarios in which GSTR-1A can be generated?

  Ans: There are three scenarios in which GSTR-1A can be generated:
  1. Scenario 1: When GSTR-1 has been filed and Counterparty modified the invoices/ Credit/ Debit Note in GSTR 2A/ 4A/ 6A
  In this case, modified details will be populated in GSTR-1A of the taxpayer.
  2. Scenario 2: When GSTR-1 has been filed and Counterparty rejected the invoices/ Credit/ Debit Note in GSTR 2A/ 4A/ 6A
  In this case, rejected details will be populated in GSTR-1A of the taxpayer.
  3. Scenario 3: When GSTR-1 has been filed and Counterparty added the missing invoices/ Credit/ Debit Notes in GSTR 2/ 4/ 6 which have not been uploaded by the taxpayer in GSTR-1
  In this case, added details will be populated in GSTR-1A of the taxpayer.
  4. Scenario 4: When GSTR-1 has not been filed and counterparty filed the Return GSTR 2/ 4/ 6 before
  In this case, all the B2B invoices/ Credit Notes/ Debit Notes added by Counterparty in GSTR 2/ 4/ 6 will be populated in GSTR-1A of the taxpayer.
  If actions are taken before 17th but GSTR-1A is submitted after 17th, then in that case it has been assumed that actions are taken after 17th. In this case, system will prompt a message that these transactions will be added to GSTR-1 of next tax period.
  Scenario 1/ 2/ 3: –
  On Accepting, it will become part of GSTR-1A of same Tax Period and GSTR-1 stands amended.
  On Rejection, it will not become part of GSTR-1.
  Scenario 4: –
  Since GSTR-1 has not been filed earlier, there is no restriction in respect of date on taxpayer for taking action on GSTR-1A. Taxpayer can take actions till filing of GSTR-1 and it will become part of GSTR-1 of same tax period.
  On Accepting in GSTR-1, it will become part of GSTR-1 of same Tax Period.
  On Rejection in GSTR-1, it will not become part of GSTR-1.

  Manual > GSTR-1A > Creation and Submission of Addendum to Outward Supplies Return

  How can I create, submit and file details for the addendum to outward supplies in the Form GSTR-1A?
  To create, submit and file details for the addendum to outward supplies in the Form GSTR-1A, perform the following steps:
  1. Login and Navigate to GSTR-1A page
  2. Generate GSTR1A Summary
  3. View and take action on Auto-populated details in various tiles
  4. Preview GSTR-1A
  5. Acknowledge and Submit GSTR-1A to freeze data
  6. File GSTR-1A with DSC/ EVC
  7. View GSTR-1A Status

• FAQs > GSTR-1A
• Q 1. What is GSTR-1A?
• Q 2. Who needs to file GSTR-1A?
• Q 3. Where can I file GSTR-1A?
• Q 4. When is GSTR-1A generated?
• Q 5. By when do I need to file Form GSTR-1A?
• Q 6. Can I file GSTR-1A before filing GSTR-2?
• Q 7. When a supplier can take actions in GSTR-1A?
• Q 8. What are the conditions in which GSTR-1A is generated?
• Q 9. What are the permitted actions in GSTR-1A?
• Q 10. Can a supplier add any details in GSTR-1A?
• Q 11. Is it mandatory to submit GSTR-1A before generation of GSTR-3?
• Q 12. I have not filed my GSTR-1 for current tax period. The counter party has filed their GSTR-2/4/6. What will happen with the details added by the counter party?
• Q 13. I have generated but not submitted GSTR-1A. In the meantime, some receiver filed their GSTR-2/4/6. What do I need to do now?
• Q 14. What will happen if GSTR-1A has been submitted and not filed till 17th of the subsequent month of the tax period?
• Q 15. What will happen if GSTR-1A has not been filed till 17th of the subsequent month of the tax period or any other notified date?
• Q 16. What actions can be taken on the rolled over details from GSTR-1A to the GSTR-1 of the next tax period?
• Q 17. When can a taxpayer start taking action on auto-populated details in his GSTR-1A and submit it?
• Q 18. Once a status of accept (or reject or pending) is selected by supplier in his GSTR-1A. Can this status be changed by him and upto what time?
• Q 19. Can I make changes to the invoices after submitting GSTR-1A?
  • Q 20. Submit button is not enabled to submit GSTR-1A. What do I need to do?
  • Q 21. If there is auto-population in GSTR-1A of amended table (table 5A, table 8(1A)), then in that case what actions can be taken by a taxpayer?
  • Q 22. What are the actions not permitted in GSTR-1A?
  • Q 23. What are the scenarios in which GSTR-1A can be generated?
• Manual > GSTR-1A > Creation and Submission of Addendum to Outward Supplies Return
• 1. Login and Navigate to GSTR-1A page
• 2. Generate GSTR-1A Summary
• 3. View and Take Action on Auto-Populated Details in various tiles
• 4. Preview GSTR-1A
• 5. Acknowledge and Submit GSTR-1A to freeze data
• 6. File GSTR-1A with DSC/ EVC
• 7. View GSTR-1A Status

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जीएसटी कानून में प्रस्तावित प्रमुख 21 संशोधन. Key 21 amendments proposed in GST Law

Contributed by  CA Bimal Jain

Key 21 amendments proposed in GST Law

A year-old Goods and Services Tax (“GST”) is all set to see slew of amendments soon. To iron out the practical hindrances and issues being faced by the Industry Inc since the implementation of GST, the GST Council (apex decision making body for GST) on July 9, 2018 had unveiled the draft of proposed changes in GST law before they are introduced in the upcoming monsoon session of the Parliament. Total 46 amendments are suggested as a major step towards facilitating trade and ease of doing business.
Importantly, blockage of credits will be minimized as now it is proposed to allow ITC in respect of food and beverages, health services and travel benefits to employees, which are obligatory for an employer to provide to its employees under law along with allowing ITC for dumpers, work-trucks, fork-lift trucks and other special purpose vehicles used in business. Noticeable, no credit shall be available in respect of general insurance, servicing, repair and maintenance in respect of motor vehicles, vessels and aircraft on which ITC is not available. Further to ease out worries due to non-revision of returns, it is suggested to enable the taxpayers to correct inadvertent mistakes by filing an amendment return.
Another significant amendments includes classification of merchant sales, high seas Sale transactions etc. under Schedule III to settle reversal of credit issues, restricting reverse charge implications under Section 9(4) to specified class of registered persons, allowing debit/credit notes to be issued against multiple invoices at a time etc. The amendments also seek to give effect to some of the decisions taken by the GST Council in the past like raising the turnover threshold for availing composition scheme increased from Rs 1 crore to Rs 1.5 crore.
The public is invited to give their valuable suggestions on these proposed amendments till July 15. Inviting suggestions is indeed a remarkable step towards identifying essence of taxpayers in partnering nation growth and development. List of amendments proposed show receptiveness of the GST Council towards concerns of the taxpayers which time and again has been represented vide various mechanisms of writs, Industry representations etc. With these changes coming in, a large number of writs may have to be withdrawn subsequently.

Key amendments proposed in GST law:

1. Definitions
A. Services: Although ‘securities’ [s. 2(h) of Securities Contract Regulations Act, 1956] are excluded from the definition of ‘goods’ and ‘services’ in the CGST Act, 2017, but it is proposed to include an explanation in the definition of “services” under Section 2(102) of the CGST Act, 2017 to clarify that if some service charges or service fees or documentation fees or broking charges or such like fees or charges are charged in relation to transactions in securities, the same would be a consideration for provision of service and chargeable to GST and will include facilitating or arranging transactions in securities.
B. Supply: The term ‘supply’ is proposed to be amended to exclude activities/ transactions listed in Schedule II to ensure that the activities/ transactions as per Schedule II is to decide only whether the same is supply of goods or services. Hence, activities/ transactions listed in Schedule II (as supply of service or supply of goods) shall be taxed only when they constitute ‘supply’ in accordance with provisions of Section 7(1)(a), (b) and (c) of the CGST Act.

2. Schedule I: Import of services by entities which are not registered under GST (say, they are only making exempted supplies) but are otherwise engaged in business activities shall be chargeable to tax when such services received from a related person or from any of their establishments outside India.

3. Schedule III: The scope of Schedule III is proposed to be expanded to include following transactions:
A. Merchant trading i.e. Supply of goods from a place in the non-taxable territory to another place in the non-taxable territory without such goods entering into the taxable territory.

B. Supply of goods in the course of High Seas Sale and Sale of warehoused goods:To ensure no double taxation on such transactions before clearance for home consumption as clarified by recent Circulars stating that IGST would be payable only once at the time of clearance of goods for home consumption, now, these transactions are proposed to be included as ‘neither a supply of goods nor supply of services’ in Schedule III, which is a major relief to the taxpayers.

Note: It is also proposed that the same shall not be regarded as exempt supply for the purposes of input tax credit reversal.

4. Reverse Charge U/S 9(4) of the CGST Act: GST Council has proposed to omit existing Section 9(4) of the CGST Act and instead, grant an enabling power for the Govt. to notify a class of registered persons who would be liable to pay tax on reverse charge basis in case of receipt of taxable goods or services from an unregistered supplier. The details of such specified persons are to be notified in future.

5. Composition suppliers: The council has proposed to give effect to its earlier decision to increase threshold limit for the composite suppliers from INR 1 crore to 1.5 crores and further to enable registered manufacturers and traders to opt for composition scheme u/s 10(1) of the CGST Act even if they supply services of value not exceeding 10% of the turnover in the preceding FY in a State/Union territory or Rs. 5 lakhs, whichever is higher [Presently, registered persons engaged in the supply of services (other than restaurant services) are not eligible for the composition scheme].

6. Time of Supply of goods and services under forward charge u/s 12(2) & 13(2) of the CGST Act: The amendment seeks to correct a drafting error in the earlier law, as the issuance of invoice/other documents are also to be included as specified in other sub-sections of Section 31 of the CGST Act.

7. Input Tax Credit:
A. Enables GST ITC available to recipient on deeming fiction when goods or services supplied by supplier on direction of registered person to any other person as on agent or otherwise.

B. Proposed to delete interest applicability when GST ITC is reversed for non-payment of invoice amount after 6 months from date of invoice.

C. ITC availability in case of motor vehicles having approved capacity of not more than 13 persons (including the driver) only in case it is used for specified purposes. The amendment is sought to make it clear that input tax credit would now be available in respect of dumpers, work-trucks, fork-lift trucks and other special purpose motor vehicles. Further, an amendment is also being made to the effect that ITC will not be denied in respect of motor vehicles if they are used for transportation of money for or by a banking company or a financial institution.

D. The proposal is to clarify that GST ITC is not available in respect of services of general insurance, servicing, repair and maintenance in respect of those motor vehicles, vessels and aircraft on which ITC is not available.

E. Presently, in accordance with the provisions of Section 17(5)(b), ITC is not available in respect of food and beverages, health services, travel benefits to employees etc. Now, it is proposed that ITC in respect of food and beverages, health services, renting or hiring of motor vehicles, vessels and aircraft, travel benefits to employees etc., can be availed where the provision of such goods or services is obligatory for an employer to provide to its employees under any law for time being in force.

8. Value of Exempt Supply for reversal of ITC: It is proposed that no reversal of common ITC shall be required on activities or transactions specified in Schedule III (other than sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building) by excluding it from the ambit of ‘exempt supply’ for the purpose of reversal.

9. Computation of turnover for distribution of credit by ISD: It is proposed to exclude the amount of tax levied under entry 92A of List I and duty or tax levied under entry 84 of List I of the Seventh Schedule to the Constitution and entries 51 and 54 of List II of the said Schedule from the value of turnover for the purposes of distribution of credit.

10. Registration:
A. The proposed amendment in Section 25(2) of the CGST Act allows multiple places of business of the taxpayers in addition to the different business verticals within the state to be registered separately. This provides a major relief to certain industries like transporters, PSU etc. by increasing the ease of doing business.

B. It is proposed that State of Assam be removed from special category States along with J&K in explanation (iii) to Section 22 of the CGST Act and, thereby, increase the threshold limit for registration from 10 lakhs to 20 lakhs in their State.

C. Clause (x) of Section 24 is being amended to provide that only those e-commerce operators who are required to collect tax at source under Section 52 of the CGST Act would be required to take compulsory registration. Other e-commerce operators who are not required to collect tax at source under Section 52 would henceforth not be required to take registration if their aggregate turnover in a financial year did not exceed Rs. 20 lakhs.

D. It is also proposed to insert the provisions of separate registration for a person having a unit(s) in a Special Economic Zone or being a Special Economic Zone developer as a business vertical distinct from his other units located outside the Special Economic Zone in the same State or Union territory. This provision is already contained in rule 8 of the CGST Rules.

11. Suspends registration temporarily when cancellation of registration sought by taxpayers or proper Officers: The council has proposed to insert a new proviso to Section 29(1) & (2) of the CGST Act, so that once a person applies for cancellation of the GST registration or proper officer initiate cancellation of registration, the proper officer shall suspend the registration temporarily till all the formalities are completed so that the person does not have to pay the tax after the period of cancellation.

12. Issuance of Credit and Debit Note in respect of multiple invoices: The amendment seeks to permit a registered person to issue consolidated credit / debit notes as prescribed under Section 34 of the CGST Act in respect of multiple invoices issued in a Financial Year without linking the same to individual invoices.

13. Amendment/ Revision of Returns: It is proposed to allow taxpayers to amend the returns. This provision existed in pre-GST regime, and is a trade friendly measure which would enable the taxpayers to correct inadvertent mistakes in the returns by filing an amendment return by the due date for furnishing of return for the month of September or second quarter following the end of the financial year, or the actual date of furnishing of relevant annual return, whichever is earlier.

14. Simplification of Returns: A new provision is being introduced by inserting section 43A, to enable the new return filing procedure as proposed by the Returns Committee and approved by the GST Council. However, the detailed mechanism of giving effect to the above proposal is awaited.

15. GST Practitioners: It is proposed to allow the GST practitioner to perform other functions such as filing refund claim, filing application for cancellation of registration etc., in addition to presently, they are authorized to furnish the details of outward and inward supplies and various returns under Sections 39, 44 or 45 on behalf of a registered person.

16. Payment of Tax: To allow fund settlement on account of IGST, it has been proposed that a registered person would be able to utilize credit on account of CGST, SGST/UTGST once the registered person has exhausted all the ITC on account of IGST. It has been further proposed to insert an enabling provision 5A in Section 49 of the CGST Act that allows the Government, on the recommendation of the GST council, to provide a specific order in which a registered person can utilize Input tax credit viz. integrated tax, central tax, State tax or Union territory for the settlement of the tax liability.

17. GST Refunds: Amendments are proposed under Section 54(3) of the CGST Act to file refund claim for the unutilized ITC on Inputs & Input Services by due date for furnishing of returns under section 39 for the period for which the claim for refund of ITC arises, which is presently the end of the financial year.
Further, Section 54(8)(a) of the CGST Act is proposed to be amended to allow unjust enrichment in case of refund claim arising out of supplies of goods or services made to SEZ developer/unit.
Furthermore, vide Explanation (2)(c)(i) under Section 54 of the CGST Act, It is proposed to allow receipt of payment in Indian rupees in case of export of services where permitted by the Reserve Bank of India since particularly in the case of exports to Nepal and Bhutan, the payment is received in Indian rupees as per RBI regulations.
In this respect, the provisions of Section 2(6)(iv) of the IGST Act are also being amended to provide that services shall qualify as exports even if the payment for the services supplied is received in Indian rupees as per RBI regulations.

18. Recovery of Taxes: It has been proposed by the Council to broaden the scope of persons to include “distinct persons” as provided under Section 25(4) and 25(5) of the CGST Act so that at the time of recovery of tax the authorities can collect the tax from the other entities of the registered person operating in other parts of India.
Further, it is proposed to clarify the definition of ‘collector’ to include Collector of a Revenue district, Deputy Commissioner, Deputy Magistrate or head of the Revenue administration in a revenue district.

19. Pre-deposits for filing an appeal to Appellate Authority and Appellate Tribunal: It is proposed under Section 107(6) of the CGST Act to put a ceiling on the limit of the amount to be deposited before filing an appeal to the appellate authorities which is 10% of the disputed tax amount subject to maximum limit of Rs.25 crores.

Further, it is also proposed under Section 112(8) of the CGST Act, the maximum amount to be deposited to file appeal from the appellate authority to appellate tribunal is 20% of the disputed tax amount along with the amount deposited u/s 107(6) subject to maximum of Rs. 50 crores

20. Transitional Provisions – No credit of EC/ SHEC/ KKC, etc: It is proposed to clarify that only transitional credit of eligible duties can be carried forward in the return and not all credits. This provision is already contained in Rule 117(1) of the CGST Rules. The eligible duties do not include the additional duty of excise leviable under section 3 of the Additional Duties of Excise (Textile and Textile Articles) Act, 1978.

21. Extension in time period for return of Inputs/ CG from Job Worker: It is proposed to insert a proviso in Section 143 to provide that the period of one year or three years for Inputs/ CG may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years respectively.

22. Other Miscellaneous changes:
A. Proposed changes in the IGST Act, 2017
1. It has been proposed to allow acceptance of receipts in Indian currency for export of services, wherever it is permitted by RBI u/s. 2 (6) (iv).

2. It has been proposed to add ‘Panchayat under Article 243G’ in the Explanation to 2(16).

3. It has been proposed u/s 12 (8) that the transporters located in India transporting goods outside the Indian territory would not be liable to pay IGST as a place of supply is outside India and would amount to an export.

4. It is proposed under Proviso to Section 13(3)(a) that no tax liability shall be imposed on the job work that is done on the goods imported and then reexported.

B. Proposed changes in the GST (Compensation to States) Act, 2017
1. It is proposed u/s 10 (3A) that the fund remaining unutilized in the fund may distributed among the center and the states on an adhoc basis on the recommendation of the council.

2. U/s 7(4)(b)(ii) it has been proposed to change the name to Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963).

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