CMP-02 is used for opting composition scheme.Extended last date 30.09.2019

After one month of filing CMP-02 the scheme is applicable.

Turnover limit

For(a) supplier of goods- up to Rs 50 Crore.(effective from 1.04.2019)

(b) Exclusive supplier and mixed supplier of goods and service  -up to Rs 50Lakh

Quarterly tax payment,and annual return file.

Last date of CMP-08 April to June 2019 extended to 31.08.2019 extended

CMP-08 is used as challan for payment and summary of self assessed composition tax for the quarter.

6% Composition Scheme – CMP-02 filing Due date extended to 30/09/ 2019

Corrigendum to Circular No. 97/16/2019-GST Dated the 1st July, 2019
CBEC/20/16/4/2018-GST (Pt. I)

In para 2(i) of the Circular No. 97/16/2019-GST dated 5th April, 2019,

“(i) a registered person who wants to opt for payment of central tax @ 3% by availing
the benefit of the said notification, may do so by filing intimation in the manner specified in subrule 3 of rule 3 of the said rules in FORM GST CMP-02 by selecting the category of
registered person as “Any other supplier eligible for composition levy” as listed at Sl. No. 5(iii)
of the said form, latest by 30th April, 2019. Such person shall also furnish a statement in FORM
GST ITC-03 in accordance with the provisions of sub-rule (3) of rule 3 of the said rules.”
read,
“(i) a registered person who wants to opt for payment of central tax @ 3% by availing
the benefit of the said notification, may do so by filing intimation in the manner specified in sub-
Corrigendum to Circular No. 97/16/2019-GST

Link

Corrigendum to Circular No. 97/16/2019-GST Dated the 1st July, 2019

According to Rule 46 (b) of the CGST Rules 2017, it has been specified that the tax invoice issued by a
registered person
 should have a consecutive serial number,
 not exceeding 16 characters
 in one or multiple series
 containing alphabets or numerals or special characters and any combination thereof
unique for a financial year.
This rule implies that with the start of new financial year 2019-20 (w.e.f. 01/04/2019), a new invoice series,
unique for the financial year is to be started by the GST taxpayers.
Similar provision is there in Rule 49 of the CGST Rules 2017, in respect of issue of Bill of Supply by registered
taxpayers availing Composition Scheme or supplying exempted goods or services or both.
If the provisions of Rule 46 or Rule 49 are not adhered to, apart from being a compliance issue, taxpayers may
face problem while generating E-Way Bill on E-way bill system or furnishing their Form GSTR 1 or for
applying for refund on GST Portal.
It is therefore necessary that suitable modification may be made by the taxpayers in this regard in their
invoices or bill of supply, to avoid any inconvenience in the future.

GST Transition plans issued by CBIC-press release.

There are three main components for the new return,One main return and two annexures.

Form GST RET -1

and

Form GST ANX-1

Form GST ANX-2

From July 19 users would be able to upload invoices using the FormGST ANX-1 offline tool on trial basis.Using Form GST RET -2 users canview and down load inward invoices using offline tool under  trial programme.

July to sept 19 new return Anx- and 2 will be available for trial.During this period use GSTR1 and 3B for compliance.

From oct 19 Anx-1 will be compulsory for filing details of GSTR_1 and for quarterly return for Oct 19 to Dec 19 of small business having turnover upto Rs 5 crore in previous financial year need to file only in Jan 2020.

FORM GST ANX2 may be viewed simultaneously during this period but no action shall be allowed on such FORM GST-ANX-2.
For October and November, 2019, large taxpayers would continue to file FORM
GSTR-3B on monthly basis. They would file their first FORM GST RET-01 for the month of
December, 2019 by 20th January, 2020.
The small taxpayers would stop filing FORM GSTR-3B and would start filing
FORM GST PMT-08 from October, 2019 onwards. They would file their first FORM GST-RET-01
for the quarter October, 2019 to December, 2019 from 20th January, 2020.
From January, 2020 onwards, all taxpayers shall be filing FORM GST RET-01 and
FORM GSTR-3B shall be completely phased out.

Link

http://www.cbic.gov.in/resources//htdocs-cbec/press-release/11062019-Roadmap-for-introduction-of-New-Return-Model.pdf;jsessionid=6941219FBE96F9BA4E62CC365F51AD91

Enhancements in E-Way Bill System

1. Auto calculation of route distance based on PIN code for generation of EWB: E-waybill system is now enabled to auto calculate route distance for movement of goods, based on the Postal PIN codes of source and destination locations given by the user. The e-waybill system will calculate and display the actual distance between the supplier and recipient addresses. User is allowed to edit the distance shown, but it will be limited to 10% more than the displayed distance. In case, source PIN and destination PIN are same, the user can enter up to a maximum of 100 kms only. If PIN entered is incorrect, the system would alert the user as INVALID PIN CODE, but he can continue entering the distance.

2. Knowing the distance between two PIN Codes: Taxpayer can now know the distance between source and destination by selecting “PIN to PIN distance” in Search section on the EWB System home page. Search will show approximate distance between the PINs entered.

3. Blocking of generation of multiple E-Way Bills on one Invoice/document: EWB system will not allow generation of multiple e-way bills based on one invoice, by any party – consignor, consignee or transporter. That is, once E-way Bill is generated with an invoice number, then no one can generate another E-Way Bill with the same invoice number.

4. Extension of E-Way Bill in case Consignment is in Transit: The taxpayer or transporter (who has been assigned an EWB) can now extend E-way Bill validity, when goods are in transit. User can login to the EWB portal and navigate to EWB Module > Extend Validity > Enter EWB Number to fill the form. On selection of In Transit, the address details of the transit place need to be provided by user. On selection of In Movement the system will prompt user to enter Mode and Vehicle details.

Enhancements in E-Way Bill System