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Notification No. 26/2019 – Central Tax


[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 26/2019 – Central Tax

New Delhi, the 28th June, 2019

G.S.R. …..(E).—In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), and in supercession of the notifications of the Government of India in the Ministry of Finance, Department of Revenue –

(i) No. 66/2018 – Central Tax, dated the 29th November, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1150(E), dated the 29th November, 2018;
(ii) No. 8/2019 – Central Tax, dated the 8th February, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 101(E), dated the 8th February, 2019; and
(iii) No. 18/2019 – Central Tax, dated the 10th April, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 301(E), dated the 10th April, 2019,

except as respects things done or omitted to be done before such supercession, the Commissioner hereby extends the time limit for furnishing the return by a registered person required to deduct tax at source under the provisions of section 51 of the said Act in FORM GSTR-7 of the Central Goods and Services Tax Rules, 2017 under sub-section (3) of section 39 of the said Act read with rule 66 of the Central Goods and Services Tax Rules, 2017 for the months of October, 2018 to July, 2019 till the 31st day of August, 2019.

[F. No. 20/06/16/2018-GST (Pt. I)]
(Ruchi Bisht)
Under Secretary to the Government of India

Notification No. 29/2019 – Central Tax


[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 29/2019 – Central Tax

New Delhi, the 28th June, 2019

G.S.R…(E).- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B of the said rules for each of the months from July, 2019 to September, 2019 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month.

2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B. – Every registered person furnishing the return in FORM GSTR-3B of the said rules shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as specified in the first paragraph, on which he is required to furnish the said return.

[F. No. 20/06/16/2018-GST]
(Ruchi Bisht)
Under Secretary to the Government of India

Government Reduces the Rate of ESI Contribution from 6.5% to 4%


Ministry of Labour & Employment

The Government of India has taken a historic decision to reduce the rate ofcontribution under the ESI Act from 6.5% to 4%(employers’ contribution beingreduced from 4.75% to 3.25% and employees’ contribution beingreducedfrom 1.75% to 0.75%). Reduced rates will be effective from 01.07.2019.Thiswould benefit 3.6 crore employees and 12.85 lakhemployers.

The reduced rate of contribution will bring about a substantial relief to workers and it will facilitate further enrollment of workers under the ESI scheme and bring more and more workforce into the formal sector. Similarly, reduction in the share of contribution of employers will reduce the financial liability of the establishments leading to improved viability of these establishments. This shall also lead to enhanced Ease of Doing Business. It is also expected that reduction in rate of ESI contribution shall lead to improved compliance oflaw.

The Employees’ State Insurance Act 1948 (the ESI Act) provides for medical, cash, maternity, disability and dependent benefits to the Insured Persons under the Act. The ESI Act is administered by Employees’ State Insurance Corporation (ESIC). Benefits provided under the ESI Act are funded by the contributions made by the employers and the employees.

Under the ESI Act, employers and employees both contribute their shares respectively. The Government of India through Ministry of Labour and Employment decides the rate of contribution under the ESI Act. Presently, the rate of contribution is fixed at 6.5% of the wages with employers’ share being 4.75% and employees’ share being 1.75%. This rate is in vogue since01.01.1997.

The Government of India in its pursuit of expanding the Social Security Coverage to more and more people started a programme of special registration of employers and employees from December, 2016 to June, 2017 and also decided to extend the coverage of the scheme to all the districts in the country in a phased manner. The wage ceiling of coverage was also enhanced from Rs. 15,000/- per month to Rs. 21,000/- from01.01.2017.

These efforts resulted insubstantial increase in the number of registeredemployees i.e. Insured Persons and employersand also a quantum jump in therevenue income of the ESIC.The figures are as under: –

YearNo. of EmployersNo. of Insured Persons (in crores)Total contribution received(in Rs. crores)

The Government of India is committed to the cause of welfare of employees as well asemployers.

It is also committed to improve the quality of medical services & other benefits being provided under the ESI scheme.

Examination for confirmation of enrolment of GST Practitioners


GUIDELINES FOR THE CANDIDATES (Please refer sub-rule (9) of rule 83A of the Central Goods and Services Tax Rules, 2017) A.

Guidelines for filling up application form:

1. All GST Practitioners who are eligible to appear in the examination are required to submit online application on the Examination registration portal. Link of the portal shall be provided on official websites of NACIN and CBIC.

2. Landing page of the portal will display guidelines for filling up the application and also important dates namely- (i) Date of commencement of online registration, (ii) Last date of submitting application form, (iii) Date from when admit card can be downloaded, (iv) Date of examination, and (v) Date of result declaration.

3. Candidates are required to login on the portal with the help of GST enrolment number (login id) and PAN no. (password).

4. The GST enrolment number has been provided to each eligible candidate by GSTN on his enrolment on the GST portal.

5. Application form will appear on the screen after a candidate successfully logs in.

6. Based on the GST enrolment number and PAN number provided by a candidate on the login page, the application form will auto-populate candidate’s data already available with the GST Network such as name, address, mobile number, email address etc. This data is the same which was provided by the candidate in Form PCT-01 while applying for enrolment as GST Practitioner on the GST portal.

7. Hence, in the online application form on this Examination registration portal, a candidate is required to fill in/provide only the following information/documents: i) Three choices of test centers (stations) from the drop-down menu, ii) Softcopy of passport size photograph (File Type JPG, JPEG, PNG of Size 20 to 60 KB), iii) Softcopy of signatures (File Type JPG, JPEG, PNG of Size 10 to 30 KB), and iv) Whether the candidate falls under the category ‘person with disability’

8. The candidates will be prompted to fill in three choices from a list of test centers (stations). To the extent possible, center will be allocated to a candidate according to the choices indicated by him.

9. Once a candidate submits the completed application form on the registration portal, he will be prompted to pay the examination fee online.

10. On completion of online fee payment, the candidate will be guided to access ‘Candidate’s Dashboard’ from where the submitted application as well as Admit Card can be downloaded. Score card will also be made available for download on the same Dashboard.

11. A mock test of 15-20 questions will also be available on Candidate’s Dashboard. B. Guidelines for appearing in the Examination:

1. Candidates are advised to report at the Examination Centre One and a Half hour before the scheduled examination time. Gate will be closed fifteen minutes before commencement of examination after which no candidate shall be allowed to enter the examination venue.

2. Entry in the examination hall will be allowed on production of printout of Admit Card and a valid identity document in original {Aadhar, PAN Card, Driving License, EPIC (Electoral Photo ID Card) or Passport}.

3. PROHIBITED ITEMS, such as watches, books, pens, pencil, paper, chits, magazines, electronic gadgets (mobile phones, Bluetooth devices, head phones, pen/buttonhole cameras, scanner, calculator, storage devices etc.) are STRICTLY NOT ALLOWED in the examination hall.

4. Each candidate shall be provided with complete examination infrastructure including hardware (a desktop computer) loaded with examination software.

5. Before the start of the test, a candidate will be required to enter the Roll No. (Roll no. displayed in Admit Card) and password (PAN no.) to start the test.

6. On designated time, the question paper shall be made available on computer screen of the candidates.

7. The test will be in Computer Based mode in a secure environment such that while the test is taken, access to all possible web resources i.e. browsing, chatting etc. will be blocked from the computer of the candidates as well as any other computer peripherals such as printers. Similarly, functions like “Copy-Paste” will be disabled in the question paper page appearing in the test.

8. For answering a question, candidate has to click on the correct / most appropriate option from the given answer choices.

9. Pen/pencil for rough work will be provided in the examination hall. Rough work needs to be done on the back side of Admit card. No separate rough sheet will be provided to the candidates.

10. Electronic watch (timer) will be available on the computer screen allotted to the candidates.

11. It is reiterated that Candidates should not bring Bags and prohibited/valuable items as mentioned above to the examination venue as arrangements for safe custody of such items cannot be assured.

12. Candidates must not indulge in use of unfair means or practices. An illustrative list of use of unfair means or practices by a person is as below: a) Obtaining support for his candidature by any means; b) Impersonating; c) Submitting fabricated documents; d) Resorting to any unfair means or practices in connection with the examination or in connection with the result of the examination; e) Found in possession of any paper, book, note or any other material, the use of which is not permitted in the examination center; f) Communicating with others or exchanging calculators, chits, papers etc. (on which something is written); g) Misbehaving in the examination center in any manner; h) Tampering with the hardware and/or software deployed; and i) Attempting to commit or, as the case may be, to abet in the commission of all or any of the acts specified in the foregoing clauses. Resorting to unfair means or practices shall be considered as a serious offence. If any candidate is or has been found to be indulging use of unfair means or practices, his candidature will be cancelled and he will be disqualified for the examination.

13. Candidates shall maintain silence in the examination venue. Any conversation or gesticulating or disturbance or attempt to change seats/admit cards in the Examination Hall shall be deemed as use of unfair means.

14. Candidates are not allowed to leave the examination hall until completion of the test and handing over the Admit card to the Invigilator.

15. Candidates are not allowed under any circumstances to go out of the hall in the first thirty minutes even on completion/submission of the paper.

16. The question papers shall be in English and in Hindi. In case of any discrepancy, English version will prevail.

17. Smoking and eating are strictly prohibited in the examination hall. C. Guidelines for post-examination representation and its disposal: 1. Any candidate, not satisfied with his result may send a representation, clearly specifying the reasons of representation, to Deputy Director (GSTP), National Academy of Customs, Indirect Taxes and Narcotics, NACIN Complex, Sector-29, Faridabad-121008, so as to reach NACIN within seven days of declaration of results on NACIN website. 2. If the representation requires re-evaluation of score, it shall be entertained only in cases where a candidate has failed in the examination. In such a case, the representation should be sent along with re-evaluation fee in the form of a Demand draft of Rs. 200/- in favour of PAO, CBEC, payable at New Delhi. 3. NACIN shall inform result of representation to the candidate, preferably within one month of receipt of the representation. *****

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