Page 19 - GSTL_30th April 2020_Vol 35_Part 5

GST PITARA

Central Tax Notifications

CGST Rules, 2017 - Rule 13 and FORM GST PMT-09 - Provisions to
come into force w.e.f. 21-4-2020. — The Government has appointed 21-4-2020, as
the date from which the following provisions shall come into force :
(i) Rule 13 of the Central Goods and Services Tax Rules, 2017 which
provides that a registered person may, on the common portal, trans-
fer any amount of tax, interest, penalty, fee or any other amount
available in the electronic cash ledger to the electronic cash ledger
for Integrated Tax, Central Tax, State Tax or Union Territory Tax or
Cess in FORM GST PMT-09;
(ii) FORM GST PMT-09 - Transfer of amount from one account head to
another in electronic cash ledger shall be inserted after FORM GST
PMT-07. — Notification No. 37/2020-C.T., dated 28-4-2020. (See page
S37)

GST Departmental Clarifications

Refunds - IGST refunds on exports-extension in SB005 alternate
mechanism - Facility of SB005 error correction in EDI system for Shipping
Bills extended upto 31-12-2019. — (1) Observing that there are still numerous
Shipping Bills having invoice mismatches between the GST returns data and the
Customs data presented along with the Shipping Bills resulting in SB005 error,
which has resulted in blocking of the IGST refund disbursal, and considering
that the entire country is facing unprecedented challenges due to the COVID-19
pandemic, and that the exporters are facing genuine hard-ships due to the SB005
errors, the Department of Revenue has decided to extend the facility of SB005
error correction in the Customs EDI system for Shipping Bills with date upto
31-12-2019.
(2) The trade, exporters, shipping lines, Customs Brokers have been
advised again to make efforts to understand the problems due to mismatch of
invoices resulting in SB005 error, and to invest time and take due precautions for
preventing such error in the future. — M.F. (D.R.) Circular No. 22/2020-Cus., dated
21-4-2020. (See page C25)
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GST LAW TIMES  30th April 2020  19