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TMI BlogChanges in Circulars issued earlier under the KGST Act. 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 Subject: Changes in Circulars issued earlier under the KGST Act. 2017 - Reg. The KGST (Amendment) Act, 2018 has been brought in force with effect from 01.02.2019. 2. Consequent to the KGST Amendment Act, the following circulars issued earlier under the KGST Act, 2017 are hereby amended with effect from 01.02.2019, to the extent detailed in the succeeding paragraphs. 3. Circular No. GST-02/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the issue of the order of detention in FORM GST MOV-06, the action under section 130 of the KGST Act shall be initiated by serving a notice in FORM GST MOV-10, proposing confiscation of the goods and conveyance and imposition of penalty. 3.3 Further, FORM GST MOV-08 and FORM GST MOV-09, annexed to the circular are revised as below: FORM GST MOV-08 (para 4) And if all taxes, interest, penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... endment) Act, 2018 allowing suspension of registration. Accordingly, the original and the amended relevant para of the circular are detailed hereunder. 4.1 Original Para 11. It is pertinent to mention here that section 29 of the KGST Act has been amended by the KGST (Amendment) Act, 2018 to provide for "Suspension" of registration. The intent of the said amendment is to ensure that a t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re that a taxpayer is freed from the routine compliances, including filing returns, under GST Act during the pendency of the proceedings related to cancellation. Accordingly, the field formations may not issue notices for non- filing of return for taxpayers who have already filed an application for cancellation of registration under section 29 of the KGST Act. Further, the requirement of filing a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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