In brief
The Government has issued notifications no. 14-16/2018-Central Tax dated 23 March, 2018, making a few procedural amendments in GST.

In detail
The amendments are summarised below:

Amendments in GST rules (Notification no. 14/2018)
The key changes are as under:

• Goods can be transferred from one job worker to another job worker under the cover of challan issued by the principal or the job worker dispatching the goods.
• A few procedural amendments have been made pertaining to anti-profiteering investigations and the authority. The authority has also been empowered to seek for further investigation or inquiry by the Director General of Safeguards if it so opines.
• It is clarified that the provisions pertaining to e-way bill in case of transport of goods by railways does not include cases where leasing of parcel space by Railways takes place.

Notification of effective date for e-way bill provisions (Notification no. 15/2018)
The Government has notified 1 April, 2018 as the date on which the provisions pertaining to e-way bill will come into effect, except the provisions relating to generation of e-way bill by the transporter (where the consignor or the consignee has not generated e-way bill).

Due dates for submission of Form GSTR 3B for the months of April to June, 2018 (Notification No. 16/2018)
The due dates for submission of Form GSTR 3B are as under:

 

 

 

 

 

 

The payment of tax, interest, penalty, fees or any other sum by debit to electronic cash ledger or electronic credit ledger shall be made before the above due dates.

The takeaways
These are minor amendments to address certain procedural aspects in the GST law and to notify the due dates for Form 3B for the months of April, May and June 2018. The compliance requirements for other returns for these months would be decided by the GST Council in due course.

 

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