Page 27 - GSTL_23rd July 2020_Vol 38_Part 4

GST PITARA

Composition Levy - FORM GSTR-4 - Time-limit for furnishing
GSTR-4 return for 31-3-2020 extended till 31-8-2020. — The Central Government
has amended Notification No. 21/2019-C.T., dated 23-4-2019 to extend time-limit
for furnishing GSTR-4 return under Composition levy for 31-3-2020 till 31-8-
2020. — Notification No. 59/2020-C.T., dated 13-7-2020. (See page S21)

GST Departmental Clarifications

GST Rate on alcohol-based hand sanitizers - Clarification. — (1) No-
ticing that issue of GST @ 18% on alcohol-based hand sanitizers has been report-
ed in few sections of media, the Government has clarified that sanitizers are dis-
infectants like soaps, anti-bacterial liquids, Dettol, etc., which all attract duty
standard rate of 18% and inputs for manufacture of hand sanitizers are chemi-
cals, packing material, input services, which also attract a GST rate of 18%.
(2) It was also stated that reducing the GST rate on sanitizers and other
similar items would lead to an inverted duty structure and put the domestic
manufacturers at disadvantage vis-à-vis importers as lower GST rates help im-
ports by making them cheaper. — https://www.pib.gov.in, dated 15-7-2020. (See page
C18)
COVID 19 - Removal of pendency of registration application filed dur-
ing COVID. — (1) Apprehending misuse of provisions of sub-section (10) of
Section 25 of CGST Act, 2017 read with Rule 9 of CGST Rules, 2017 during the
COVID lockdown period, which provides for deemed approval of application of
registration after a period of three working days, if the proper officer fails to take
any action on the said application within the said period of three working days,
where either the Central/State Tax offices were closed or were functioning with
skeletal staff, it had been decided by the C.B.I. & C. that the deemed approval of
application of registration would not be granted on the GSTN portal with effect
from 25-3-2020.
(2) As the lockdown is over in most of the areas and offices are open
since 1-6-2020, deemed approvals have now been granted for all those applica-
tions pending as on 30-6-2020, which had not been processed till 15-7-2020.
GST LAW TIMES  23rd July 2020  27