GST GST NewsletterNewsletter - ICSI · ICSI GST Newsletter - Sept. 2019 3 GSTR 3B FILED FROM AUGUST, 2018 TO JULY, 2019 1 August, 2018 30th September, 2018 67.00 2 September, 2018

September, 2019 | Volume - 26

GST NewsletterGST Newsletter

C O N T E N T SGST STATISTICAL UPDATES 2

COMPLIANCE CALENDAR 5

FAQs ON REAL ESTATE SECTOR (PART-2) 6

SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019 12

NOTIFICATIONS & CIRCULARS 18

GST QUIZ 21

Dear Professional Colleague,

Any law, irrespective of its time and place of enforcement

and even the stakeholders, is driven on the tight rope of

compliance where a major concern is to avoid non-

compliance in any given scenario. As far as the Indian

context is concerned, the Central Excise and Service Tax

made way for the Goods and Services Tax. The quote

above, too, seems to have served as basis for this radical

revolution in the Indian indirect taxation arena.

However, two years since the enactment of the law, the

issues raised in the preceding law have proved to be

hurdles in the way forward for this novel initiative of the

Government of India. Smt. Nirmala Sitharaman, Hon'ble Finance Minister of India, too, in her

Budget speech had raised concerns regarding the huge pending litigations from pre-GST

regime. And it was with this thought and the guiding intent of promoting ease of doing

business that the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 ('LDS') was

introduced in the Budget. Very recently the Central Board of Indirect tax and Customs had

released the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 to be made

effective from 1st September, 2019.

The objectives as quoted for the scheme focus upon encouraging voluntary disclosure of

past disputes, facilitation of declaration and payment of unpaid tax dues and most importantly

to provide immunities to those paying the declared tax dues. Not only is the scheme a path

breaker from legislative point of view but shall accord much needed relief to the stakeholders.

Even so, a landmark move, the Scheme shall go a long way in providing a clear the road

ahead for the relatively new law, i.e., the Goods and Services Tax.

Understanding the true intent of the Government behind initiating this scheme, as

professionals it is imperative for all of us that we realise our responsibility and make it a true

success. Assisting our clients and the entire corporate brigade in making the most of this

opportunity shall go a long way in making GST a success thereby fulfilling the role as India's

GST Partner.

CS Ranjeet Pandey

President

The Institute of Company Secretaries of India

~ Marcus Tullius Cicero

The good of the people

is the greatest law.

ICSI GST Newsletter - Sept. 2019

2

GST STATISTICAL UPDATES

GST COLLECTIONS

GST Revenue collection for August, 2019 stood at ₹98,202 crore.

1,20,000

1,10,000

1,00,000

90,000

80,000

GST Collection (in Crore)

Sep-18 Oct-18 Nov-18 Dec-18 Jan -19 Feb -19 Mar -19 Apr -19 May -19 Jun -19 Jul -19 Aug-19

94,4

42

1,0

0,7

10

97,6

37

94,7

26

1,0

2,5

03

1,0

6,5

77

1,1

3,8

65

1,0

2,0

83

97,2

47

1,0

0,2

89

99,9

39

98

,202

TRENDS IN GST COLLECTION

80000

85000

90000

95000

100000

105000

110000

115000

120000

April May June July August

Trends in GST Collection (in Crore)

103459

94016

95610

96483

93960

113865

100289

99939

102083

98202

GST collection in FY 2018-2019 GST Collection in FY 2019-2020

Revenue collected in August, 2018 was ₹93,960 crore and the revenue during August, 2019 is 98,202 crore depicting growth of 6.80% over the revenue in the same month last year.

₹

Source: www.pib.gov.in


3

GSTR 3B FILED FROM AUGUST, 2018 TO JULY, 2019

1 August, 2018 30th September, 2018 67.00

2 September, 2018 31st October, 2018 67.45

3 October, 2018 30th November, 2018 69.60

4 November, 2018 31st December, 2018 72.44

5 December, 2018 31st January, 2019 73.30

6 January, 2019 28th February, 2019 73.48

7 February, 2019 31st March, 2019 75.95

8 March, 2019 30th April, 2019 72.13

9 April, 2019 31st May, 2019 72.45

10 May, 2019 30th June, 2019 74.38

11 June, 2019 31st July, 2019 75.79

12 July, 2019 31st August, 2019 75.80

SR. NO. FOR THE MONTH UPTO IN LAKH

67.00

67.45

69.60

72.44

73.30

73.48

75.95

72.13

72.45

74.38

75.79 75.80

62.00

64.00

66.00

68.00

70.00

72.00

74.00

76.00

78.00

Number of GSTR-3B filed In Lakh

Sep-18 Oct-18 Nov-18 Dec-18 Jan-19 Feb-19 Mar-19 Apr-19 May-19 Jun-19 Jul-19 Aug-19



4

BREAK-UP OF GST COLLECTION

Out of total GST collection in the month of August, 2019 of ₹98,202crore, CGST is ₹ 17,733 crore, SGST is ₹24239 crore, IGST is ₹48958 crore (including ₹24,818 crore collected on imports) and Cess is ₹7273 crore (including ₹841 crore collected on imports).


25%50%

7%

GST collections in August, 2019

CGST

18%

SGST

IGST (Including Imports)

CESS (Including Imports)


5

COMPLIANCE CALENDARForms Period Due Date Remarks

GSTR 1 Aug-19 11th Sept, 2019 Turnover greater than ₹1.50 crore oropted to file monthly Return

GSTR1 Jul-Sep, 2019 31st Oct, 2019 Turnover up to ₹1.50 crore

GSTR 3B Aug-19 20th Sept, 2019 All registered Persons to pay GST andfile Monthly GST Return

GSTR-5 Aug-19 20th Sept, 2019 A non-resident person pay GST and fileMonthly GST Return

GSTR 5A Aug-19 20th Sept, 2019 Non-resident OIDAR services providerfile Monthly GST Return

GSTR-6 Aug-19 13th Sept, 2019 Every Input Service Distributor (ISD Return)

GSTR 7 Aug-19 10th Sept, 2019 Filed by person liable to deduct TDS

GSTR-8 Aug-19 10th Sept, 2019 Filed by E-Commerce Operators liable to deduct TCS

CMP-08 Jul-Sep,19 18th Oct, 2019 Self-assessed tax filed by CompositionDealer

GSTR9 2017-2018 30th Nov, 2019 Annual Returns Filed Regular Taxpayer

GSTR 9A 2017-2018 30th Nov, 2019 Annual Return Filed by Composition Dealer

GSTR 9C 2017-2018 30th Nov, 2019 Reconciliation statement & Certification

Source: www.gst.gov.in


6

FAQs ON REAL ESTATE SECTOR (PART-2)With effect from 1st April, 2019 changes have a new project which commences on or

been made in GST structure in real estate. after 01-04-2019. The land owner

Considering difficulties faced by stakeholders in promoter shall be entitled to ITC in

real estate, the Government issues information respect of tax charged to him by the

from time to time. The first part was shared in the developer promoter on construction of

August, 2019 issue of GST Newsletter. Part-2 of such apartments. However, the land

the FAQs presented below. Please note that owner promoter shall not be entitled to

these FAQs do not have force of law. In case of avail ITC on any other services or goods

conflict, the gazette notifications, which have used by him.

legal force, shall have precedence.

Ans. The legal and operational harmony

necessitates that both the Landowner-

Promoter and the Developer-Promoter Ans. The term “Residential Real Estate Project

exercise identical option for a project. (RREP) has been defined in the

notification to mean a REP in which the

carpet area of the commerc ia l

apartments is not more than 15 per cent

of the total carpet area of all the

apartments in the REP.

Apartments shall be taken as commercial

or residential apartments as declared to

RERA authority.

Ans. The new effective rates of 1% and 5%

without ITC are applicable to the

apartments booked by the land owner

promoter in an ongoing project as well as

Q3. Residential Real Estate Project (RREP)

Q1. In case of an area sharing arrangement shall mean a REP in which the carpet area

between a Landowner-Promoter and a of the commercial apartments is not

Developer-Promoter, where the Project more than 15% of the total carpet area of

qualifies to be considered an “Ongoing all the apartments in the REP (Clause xix).

Project”, whether an option of 1% or 5% “Carpet area” shall have the same

(without ITC) vis-à-vis 8% or 12% (with meaning as assigned to it in clause (k) of

ITC) as prescribed in Notification No. Section 2 of the RERA, 2016. Whether

3/2019 can be exercised by the Developer non-saleable areas such as society office,

Promoter and Landowner Promoter club house, etc., are to be taken into

independently? consideration for determining 15% for

deciding whether the project is RREP or

not?

Q2. In case of an area sharing arrangement

between a Landowner-Promoter and a

Developer-Promoter in a New Project

undertaken on or after 1/4/2019,

whether the new rate of 1% or 5% is

applicable in case of the Landowner-

Promoter who sel ls the under-

construction premises before completion

of the project? Will the Landowner-Q4. For the purpose of determining the

Promoter be entitled to ITC in respect of threshold of `45 lakh in case of

tax charged to him by the Developer-“affordable residential apartment”,

Promoter on such supply? Whether the whether the following charges generally

Landowner Promoter shall be entitled to recovered by the developer from the

avail ITC on any other services or goods buyer shall be included?

used by him in furtherance of his business

(such as brokerage on sales etc.)? • Amenity Charges

• Society formation charges

• Advance maintenance

• Legal Charges


7

Ans. For the purpose of determining the similar apartments from the independent

threshold of the gross amount of ₹45.00 buyers booked on the date that is nearest

l a k h fo r a f fo rd a b l e re s i d e nt i a l to the date on which such development

apartments, all the charges or amounts rights or FSI is transferred by the land

charged by the promoter from the buyer owner to the promoter.

of the apartments shall form part of the

gross amount charged. Clause xvi, sub-

clause (a)(ii)(C) of paragraph 4 of

notification No. 11/2017-CT(R) dated

28.06.2017, reproduced below, refers.

“C. Any other amount charged by the

promoter from the buyer of the

apartment including preferential location

charges, development charges, parking

charges, common facility charges etc.”

However the value shall not include

stamp duty payable to the statutory

authority, maintenance charges/deposits

for maintenance of apartment or

maintenance of common infrastructure.

Ans. The GST on transfer of development

rights or FSI (including additional FSI) is

payable at the rate of 18% (9% + 9%) with

ITC under Sl. No. 16, item (iii) of

Notification No. 11/2017 - Central Tax

Ans. The promoter shall apportion and (Rate) dated 28-06-2017 (heading 9972).

account for the procurements for There is no exemption on TDR or FSI

residential and commercial portion on (Addl. FSI) for construction of commercial

the basis of the ratio of the carpet area of apartments. Therefore, GST shall be

the res ident ia l and commercia l payable on TDR or FSI (including

apartments in the project. additional FSI) or both used in respect of

(i) carpet area of commercial apartment

and (ii) un-booked residential apartments

as on the date of issuance of Completion

Certificate or first occupation of the

project for the purpose of formula.

Ans. Value of TDR, shall be equal to the

amount charged by the promoter for

Q7. In the formula prescribed under first

proviso to Entry 41A of the Notification

12/2017- CT (R), as amended by

Notification 4/2019 CT (R), what rate shall

be taken to determine the value to be

ascribed to the “GST Payable on TDR or

FSI or both for construction of the

residential apartments in the project but

for exemption contained therein” as no

specific rate has been prescribed in

Notification 11/2017 CT-Rate or any

other notification?

What is the rate applicable to output

supply of TDR or FSI?

Whether the quantum of TDR or FSI

Q5. In case of a Real Estate Project, (including additional FSI) or both shall be

comprising of Residential as well as taken only in respect of un-booked

Commercial portion (more than 15%), apartments as on the date of issuance of

how is the minimum procurement limit of Completion Certificate or first occupation

80% to be tested, evaluated and complied of the project for the purpose of formula?

with where the Project has single RERA

Registration and a single GST Registration

and it is not practically feasible to get

separate registrations due to peculiar

nature of building(s)?

Q6. In an area sharing model, a promoter has

to handover constructed flats/ apartments

to the land owner who supplied TDR for

the project. Value of TDR at the time when

the landowner transferred it to the

promoter is not known. How would the Q8. In case of Redevelopment, Slum

promoter determine GST on TDR? Rehabilitation or similar arrangements,

the Developer will be constructing two

types of units i.e. one which is allotted to


8

existing occupiers for no monetary rates of 1% / 5%, it may be clarified

consideration and second which is sold in whether the units being supplied free of

the market to outside buyer. Price at monetary consideration to existing

which the unit is being sold to the dwellers will fall within the definition of

outsider is determined in a manner to affordable housing when certain units

factor cost of construction of both type of being sold in the open market are eligible

units so that the unit to existing occupiers for concessional rates under the category

may be allotted free of monetary of Credit Linked Subsidy Scheme i.e. sub

consideration. It may be clarified whether item (da) of item (iv) of Sl. No. 3 of

the Input Tax Credit in relation to notification No. 11/2017CTR?

construction of units to be allotted to

existing occupiers, in case of residential

project opted for old rates or commercial

projects, shall be allowed to the

Developer.

Q9. In case of redevelopment or slum

rehabilitation project, (new or an existing

project) whether the constructed

units supplied to existing occupiers

by the developer free of monetary

consideration are taxable?

In case of ongoing project in respect of

which the promoter has opted for new

Ans. Yes, units supplied free of cost also attract

GST as their consideration is not money

but TDR/ FSI or rights relatable to land on

which construction takes place.

In such an ongoing project, the units sold Ans. The apartments given to the original

in open market would be eligible for GST inhabitants or the slum dwellers in

rate of 1% (without ITC), if such units are redevelopment project or s lum

covered under Credit Linked Subsidy rehabilitation project are given by the

Scheme, as provided in the definition of promoter against consideration received

“affordable residential apartments” by them in the form of TDR/ FSI/

given in notification no 11/2017- CTR monetary consideration from the original

dated 28.06.2017 as amended by inhabitants in case of redevelopment

notification No. 3/2019- CTR dated projects and from the Government in

29.03.2019 . case of slum rehabilitation projects. The

supply of service by way of construction The apartments being constructed in of such apartments against construction such ongoing project, for existing slum wholly or partly in the form of TDR/FSI is a dwellers/ occupiers shall be eligible for taxable supply subject to GST. 1% rate if they meet the definition of

affordable residential apartment, as Wherever tax is paid on construction of

under- such apartments at the effective rates of

GST of 8%/ 12% with ITC, the promoters (a) They have carpet area of less than shall be eligible for ITC, including ITC in 60 sqm in specified metropolitan relation to construction of units to be cities or 90 sqm in places other allotted to the existing occupiers even than the specified metropolitan though there may not be a monetary cities and the gross amount consideration but the consideration is in charged for similar apartments the form of grant of TDR/FSI. from independent buyers is not

more than rupees 45 lakhs.

(Please refer to para 2A of

notification No. 11/2017- CTR

dated 28.06.2019 as amended

vide notification No. 3/2019- CTR

dated 29.03.2019), or

(b) They are being constructed under

any of the schemes specified in


9

sub-item (b), sub-item (c), sub-

item (d), sub-item (da) and sub-

item (db) of item (iv); sub-item Ans. No. GST on services of construction

(b), sub-item (c), sub-item (d) and of an apartment by a promoter at the

sub item (da) of item (v); and sub-rate of 1%/ 5% is to be discharged in

item (c) of item (vi), against serial cash only.

number 3 of the said notification.

ITC, if any, may be used for discharging

any other supply of service.

Ans. Time of supply of the service by way of

construction of apartments in such

projects falls prior to 01.04.2019 and

accordingly the rates as existed prior to Ans. Reply as in Q. No. 13 above. 01.04.2019 would apply to such balance

demands.

Ans. "Carpet area" is defined in clause (k) of

section 2 of the RERA, 2016 and the same

has been adopted in the notification. Ans. Services by an employee to the employer

in the course of or in relation to

his employment are neither a goods

nor a service as per clause 1 of the

Schedule III of CGST Act, 2017. Therefore,

salaries and wages paid by promoter

to his employees will not be relevant

for the minimum purchase requirement

of 80%.

Ans. Promoter shall be liable to pay GST on

TDR transferred by any person whether

registered or not on RCM basis.

(as amended) can be adjusted against the

output liability of 5% / 1%?

Q10. What shall be the rate of GST applicable

on projects in respect of which OC has

been issued prior to 01.04.2019, but the Q14. If a developer-promoter opts to pay tax balance demands are pending? Such for the ongoing project of affordable projects are neither projects which residential apartment at the new rate, commence on or after 01.04.2019 nor can he use the ITC available to him under ongoing projects. the second proviso applicable to clause (i)

to clause (id) of serial 3 of Notification No.

11/2017 (as amended) for payment of tax

at 1%/5%?

Q15. The condition in Notification No. 3/2019

specifies that 80% of inputs and input Q11. The affordable residential apartment services should be procured from

should not have a carpet area exceeding reg istered person. What about 60 sqm in metropolitan cities and 90 sqm expenditure such as salaries, wages, etc. in other places. Will the internal walls of These are not supplies under GST [Sl. 1 of the apartment, balcony or verandah be Schedule III]. Now, my question is, included 60/90 sq meter? whether such services will be included

under input services for considering 80%

criteria?

Q12. If an un-registered person transfers

development right to a developer-

promoter, then it is apparently not

covered by the fourth proviso applicable

to clause (i) to clause (id) of serial 3 of

Notification No. 11/2017 (as amended).

Will the promoter be liable to pay GST on

TDR received from an unregistered land

owner? Q16. A buyer has booked an apartment prior

to 1st April, 2019 and paid part

consideration to the developer. The

developer decides to opt for the new

scheme for this ongoing project. Will the Q13. Whether the ITC availed as per the second buyer be required to pay any additional

proviso applicable to clause (i) to clause tax for such payment he has made prior to (id) of serial 3 of Notification No. 11/2017 31st March, 2019?


10

Ans. No. For the past payments made before

the transition date (01.04.2019), no

additional GST is required to be paid.

Ans. No, if the developer opts to continue to Ans Yes, in case of an ongoing project in

pay tax at the old rates of 12%/8% in respect of which the promoter has not

respect of an ongoing project, the opted to pay GST at the old rate, he shall

condition of receiving 80% of inputs and pay tax at the effective rate of 1% without

input services from the registered person ITC on apartments which meet the new

does not apply. definition of affordable residential

apartment.

Ans. In case of an ongoing RREP, in respect of Ans. Yes. Inward supplies of exempted goods /

which promoter opts for the new rates of services shall be included in the value of

1% / 5% and which underwent transition supplies from unregistered persons while

of ITC consequent to change of rates of calculating 80% threshold.

tax on 01.04.2019, ITC determined under

sub- rule (1) of rule 42 shall not be

required to be calculated finally on the

completion or first occupation of the

RREP.

Ans No. As per Schedule III, Entry No 5, of

CGST Act, sale of land is not a supply. In

addition, as per 5th proviso to entries at Ans. Yes.

Sl. No. (i), (ia), (ib), (ic) and (id) against

Serial No 3 in the Notification No.11 / The promoter has to exercise the option

2017-CTR dated 28.06.2017 as amended for payment of tax at the old rates of 8%/

by Notification No. 3 / 2019-CTR dated 12% with ITC for each of the ongoing

30/03/2019, transactions by way of grant projects separately.

of development rights, long term lease,

FSI etc. are not required to be included in

the value of Input and Input Services for

evaluation of criteria of 80% from

registered persons.

ongoing project, whether the apartments

which were not considered as affordable

in the earlier scheme (though certain

apartments in such project were Q17. Whether the condition of receiving 80%

considered as affordable in the earlier of inputs and input services from the

scheme) will be considered as affordable registered person shall be applicable if

after 1st April, 2019, if such apartments the developer opts to continue to pay tax

fit the definition of affordable residential at the old rates of 12%/8% in respect of an

apartments as provided in notification ongoing project?

No. 3/2019- CT(R) dated 29.03.2019?

Q18. Whether the inward supplies of

exempted goods / services shall be Q21. Whether the amended rule 42 shall

included in the value of supplies from apply to all RREPs including ongoing

unregistered persons while calculating projects?

80% threshold?

Q19. Whether the purchase of Land from an

unregistered person shall be required to

be included in the value of Input and

Input Services for the purpose of

calculation of 80% threshold?Q22. Whether separate Form (Annexure IV)

shall be filed by the Developer in respect

of each of the Ongoing Projects?

Q23. On what basis a Contractor / Sub-

contractor executing a composite supply

of works contract in terms of clause (va)

i.e. 12% for affordable residential

apartments, shall satisfy himself as

Q20. When a developer prefers the option of regards condition of 50% of the total

paying tax at 1%/ 5%, without ITC, for an carpet area?


11

Ans. The contractor may charge tax on the apartments by a promoter in a real estate

works contract service provided by him to project.

a promoter at the concessional rate of

12% under notification No. 11/2017- CTR

dated 28.06.2019, S. No.3, entry (va)

on the basis of a declaration by the

promoter to the contractor that the

project meets the conditions prescribed

for concessional rate of GST on works Ans Value of construction services provided contract service prescribed under the by the promoter to land owner in such said entry. cases shall be determined based on the

total amount charged by the promoter for

similar apartments in the project from

independent buyers, other than the land

owner, nearest to the date on which such

development right etc. is transferred to

the promoter, less the value of transfer of

land, if any, as prescribed in paragraph 2

Ans. The apartments given to the Land Owner of Notification No. 11/2017-CT(R) dated

– Promoter are given by the Developer – 28.06.2017.

Promoter against consideration received

by him in the form of TDR from the Land

Owner – Promoter. Therefore, the

payment by Land Owner – Promoter for

service of construction of apartments

received from the Developer – Promoter

is made even before the service is

provided.

Therefore, Land Owner – Promoter shall

not be required to reverse input tax credit

of tax charged from him by the Developer

– Promoter on the ground that he has not Ans Time of supply of service of construction made payment for the service received of such apartments is prior to 01.04.2019 from the Developer – Promoter. and the same shall be subject to tax at the

old rates of 12%/8%.

Ans. The exemption is available only on TDR/

FSI transferred on or after 1st April, 2019

fo r co n st r u c t i o n o f re s i d e nt i a l

Q26. How to determine value of construction

services provided by the promoter to land

owner in lieu of transfer of development

rights, when land owner is not

registered?

Q24. Whether the condition to make payment

within 180 days by Land Owner –

Promoter to Developer – Promoter as

provided in second proviso to section 16

(2), shall be applicable for reversal of

input tax credit ?

Q27. In case of a project, where completion

certificate has been received prior to 31-

03-2019 but some part of the

consideration in relation to the

apartment is due after 31-03-2019, it

appears that such project will not qualify

as ongoing project.

What will be the applicable tax rate on

such amount received on or after

01.04.2019 – old rate or new rate?

Q25. Therefore, Land Owner –Promoter shall

not be required to reverse input tax credit

of tax charged from him by the Developer

–Promoter on the ground that he has not

made payment for the service received

from the Developer – Promoter. sub-

clause (v) in clause (zk) in section 2 in

RERA Act, 2016 covers a person who

purchases TDR as developer?

Source:www.cbic.gov.in


12

Sabka Vishwas (Legacy Dispute Resolution) has not been quantified on or before 30th

Scheme, 2019 is specified under chapter V of the June, 2019.

Finance Act, 2019 (23 of 2019). It is one time • An appeal is filed before the appellate forum measure for liquidation of Past Disputes of Commissioner (Appeals) /CESTAT] and such Central Excise & Service Tax to provide an appeal has been heard finally on or before the opportunity of voluntary disclosure to non- 30th day of June, 2019.compliant tax payers.

• Where, Adjudication order determining the The scheme is open from 1st September, 2019 to duty/tax liability is passed and received prior 31st December, 2019. to 30.06.2019, but the appeal is filed on or

after 01.07.2019.

• Where, Taxpayer is convicted for same matter Any person falling under the following categories

for an offence punishable under a provision of is eligible to file a declaration under the scheme:

the indirect tax enactment.(a) Who has a show cause notice (SCN) for

• Show Cause Notice have been issued and the demand of duty/tax or one or more

final hearing has taken place on or before pending appeals arising out of such

30.06.2019.notice where the final hearing has not

• Show Cause Notice have been issued for taken place as on 30.06.2019. erroneous refund or refund.

(b) Who has been issued Show Cause Notice • Taxpayer is subjected to enquiry or

for penalty and late fee only and where investigation or audit and the amount of

the final hearing has not taken place as on duty/tax involved therein has not been

30.06.2019. quantified on or before 30.06. 2019.

(c) Who has recoverable arrears pending. • Taxpayer is subjected to an enquiry or

(d) Who has cases under investigation and investigation or audit under indirect tax

audit where the duty/tax involved has enactment u/s 125(1)(f)(i).

been quantified and communicated to • Taxpayer has filed an application in the him or admitted by him in a statement on Settlement Commission for settlement of or before 30th June, 2019. case.

(e) Who wants to make a voluntary • Taxpayer dealing in goods which are presently disclosure. under Central Excise and are mentioned in

the Fourth Schedule to the Central Excise Act,

1944. The Central Excise Act, 1944 or the Central Excise

Tariff Act, 1985 or Chapter V of the Finance Act,

1994 and the rules made there under and Twenty a) Total waiver of interest and penalty.Six other Acts and Rules are covered under

b) Immunity from prosecution.alongwith the scheme.

c) Cases pending in adjudication or appeal,

a relief of 70% from the duty demand if it • If an audit, enquiry or investigation has is ₹50 Lakh or less and of 50% if it is more

started, and the amount of duty/duty payable than ₹50 Lakh.

Eligibility

Statutes Covered under the scheme

Benefits of the scheme

Cases not covered

SABKA VISHWAS (LEGACY DISPUTE RESOLUTION)

SCHEME, 2019


13

d) Same relief for cases under investigation

and audit where the duty involved is

quantified on or before 30th June, 2019

e) In case of an amount in arrears, the relief Ans. Within sixty days of filing of a declaration,

offered is 60% of the confirmed duty information will be provided electronically

amount if the same is ₹50 Lakh or less and about the final decision taken in the

it is 40% in other cases matter.

f) In cases of voluntary disclosure, the

declarant will have to pay full amount of

disclosed duty/tax.Ans. 'Tax Dues' is the total outstanding

duty/tax demand. 'Tax Relief' is the For greater clarity on this scheme, FAQs are concession the Scheme offers from the given below.total outstanding duty demand.

Ans. Section 125(1)(f)(ii) is an exception to

voluntary disclosure category. In other

words, a person having filed a return but

has not deposited the duty/tax cannot

make a voluntary disclosure in respect of

the same since the liability already stands

disclosed to the Department. On the Ans. The amount of duty which is being other hand, section 124(1)(c)(iii) is a sub-

disputed is ̀ 1000 and hence the tax dues set of the 'arrears' category, meaning will be ̀ 1000.thereby that in respect of such return a

declaration can only be filed under the

arrears category. As such, there is no

contradict ion between the two

provisions.

Ans. The eligible persons are required to file an

electronic declaration at the portal Ans. The amount of duty which is being https://cbic-gst.gov.in in Form SVLDRS 1.

disputed is `900 and hence the tax dues

are ̀ 900.

Ans. Yes, on receipt of a declaration, an auto

acknowledgment bearing a unique

reference number will be generated by

the system and sent. This unique number

will be useful for all future references. The

declaration will automatically be routed

to the Designated Committee that will

finalize your case.

Q4. How will a person come to know about

the final decision taken by the designated

committee on my declaration?

Q5. What is the difference between 'Tax Dues'

and 'Tax Relief'?

Q1. Is there is an apparent contradiction Q6. A show cause notice has been issued for between the provisions of section

an amount of duty of `1000 with an 125(1)(f)(ii) and section 124(1)(c)(iii)?amount of penalty of ̀ 100. In the Order in

Original (OIO) the duty confirmed is of

`1000 and an amount of `100 has been

imposed as penalty. An appeal has been

filed against this order before the

Appellate Authority. What will be the tax

dues?

Q7. A show cause notice has been issued for

an amount of duty of `1000 and an

amount of penalty of ̀ 100. In the OIO the

duty confirmed is of `900 and penalty

imposed is `90. An appeal has been filed Q2. How can an eligible person apply for the by the tax payer against this order. The said Scheme?department has not filed any appeal in

the matter. What would be the tax dues?

Q3. Will an acknowledgment be provided for

filing a declaration electronically?Q8. A Show Cause Notice has been issued for

an amount of duty of `1000 and an

amount of penalty of ̀ 100. In the OIO the

duty confirmed is of `900 and penalty

imposed is `90. Taxpayer has filed an

appeal against this order before the

Appellate Authority. Further, Department

has also filed an appeal before the

Appellate Authority for an amount of


14

duty of `100 and penalty of `10. What

would be the tax dues?

Q12. Shall the pre-deposit paid at any stage of

appellate proceedings and deposit paid

during enquiry, investigation or audit be

taken into account for calculating relief Q9. A Show Cause Notice has been issued for

under the Scheme?an amount of duty of `1000. The

Adjudicating Authority confirmed the

duty of `1000. The Taxpayer filed an

appeal against this order. The first

appellate authority Commissioner

Appeals/CESTAT reduced the amount of

duty to `900. A second appeal was filed

before CESTAT/High Court . The

department has not filed any appeal. Q13. Whether the declarant will be given an

What will be the tax dues?opportunity of being heard or not?

Q10. A Show Cause Notice has been issued

under any of the indirect tax enactment

on or before 30.06.2019, what will be the Q14. What will be procedure and time period

tax dues?of payment to be made by the declarant?

Q11. What is the coverage of Show Cause Q15. What procedure will be followed for Notices under the Scheme with respect to

withdrawal of appeals where the person main noticee vis-à-vis co-noticee has filed a declaration under the Scheme?particularly when the tax amount has

already been paid by the main noticees

outside the Scheme?

noticees can file a declaration under the

Scheme.

Ans. The amount of duty which is being

disputed is ̀ 900 plus `100 i.e. ̀ 1000 and

hence tax dues are ̀ 1000.

Ans. Yes, any amount paid as pre-deposit at

any stage of appellate proceedings under

the indirect tax enactment or as deposit

during enquiry, investigation or audit,

shall be adjusted while issuing the

statement indicating the amount payable

by the declarant.

Ans. The amount of duty which is being Ans. Yes, as per section 127(2) and (3), after

disputed is `900 and hence the tax dues the issue of the estimate, the Designated

are ̀ 900.Committee shall give an opportunity of

being heard to the declarant, if he so

desires, in case of a disagreement.

Ans. As per section 123(b), the tax dues Ans. The declarant shall pay electronically will be the amount of duty/tax/cess

within 30 days of the statement issued by stated to be payable in the Show Cause the Designated Committee, the amount Notice.payable as indicated therein.

Ans. Where the declarant has filed an appeal

or reference against any order or notice

giving rise to the tax dues, before the Ans. In case of a Show Cause Notice issued to appellate forum, other than the Supreme an assessee demanding duty/tax and also Court or the High Court, then, such proposing penal action against him as appeal or reference or reply shall be well as separate penal action against the deemed to have been withdrawn. In case co-noticee/s specified therein, if the main of a writ petition or appeal or reference noticee has settled the tax dues, the co before any High Court or the Supreme noticee/s can opt for the Scheme for the Court, the declarant shall file an waiver of penalty. For instance, the main application before such High Court or the noticee has settled the matter before the Supreme Court for withdrawing the writ Settlement Commission and paid the petition, appeal or reference and after its dues and the co-noticees were not a party withdrawal with the leave of the Court, to the proceedings. In such a case, the co-


15

he shall furnish proof of such withdrawal

to the Designated Committee.

Ans. No

Ans. Yes, on payment of the amount indicated

in the statement and production of proof

of withdrawal of appeal, wherever

applicable, the Designated Committee Ans. No.

shall issue a discharge certificate in

electronic form, within 30 days of the said

payment and production of proof,

whichever is later. Ans. No.

Ans. Yes, within 30 days of the date of issue of a

statement indicating the amount payable

by the declarant, the Designated

Committee may modify its order only to Ans. No, it shall not be refunded.correct an arithmetical error or clerical

error, which is apparent on the face of

record, on such error being pointed out

by the declarant or suo-motu.

Ans. NoAns. Every discharge certificate issued under

section 127 with respect to the amount

payable under the Scheme shall be

conclusive as to the matter and time

period stated therein, and:

(a) the declarant shall not be liable to

pay any further duty/tax, interest,

or penalty with respect to the Ans. No, as per section 129 (2)(b), the issue of matter and time period covered in

the discharge certificate with respect to a the declaration;matter for a time period shall not

(b) the declarant shall not be liable to preclude the issue of a Show Cause be prosecuted under the indirect Notice, (i) for the same matter for a tax enactment with respect to the subsequent time period; or (ii) for a matter and time period covered in different matter for the same time the declaration; and period.

(c) no matter and time period

covered by such declaration shall

be reopened in any other

proceeding under the indirect tax Ans. As per section 129(2)(c), in cases of enactment.

Q19. Can input tax credit be taken for any

amount paid under the Scheme?

Q16. Whether any certificate will be provided

to declarant as proof to payment of dues?Q20. Can any amount be paid under the

Scheme through the input tax credit

account under the indirect tax enactment

or any other Act?

Q21. Can refund be taken of an amount

deposited under the Scheme?

Q17. Whether a calculation error in statement Q22. In cases where pre-deposit or other may be rectified or not? deposit already paid exceeds the amount

payable as indicated in the statement of

the designated committee, the difference

shall be refunded or not?

Q23. Is there any benefit, concession or

immunity for the declarant in any

proceedings other than those in relation

to the matter and time period to which Q18. What will be the benefits of discharge the declaration has been made?

certificate issued under the Scheme?

Q24. Whether the discharge certificate under

the Scheme would serve as immunity

against issuance of any further Show

Cause Notice (i) for the same matter for a

subsequent time period; or (ii) for a

different matter for the same time

period?

Q25. What action would be taken against a

declarant who makes false voluntary

disclosure under the Scheme?


16

voluntary disclosure, where any material Ans. No. A declaration under the Scheme will

particular furnished in the declaration is not be a basis for assuming that the

subsequently found to be false, within a declarant has admitted the position and

period of one year of issue of the no fresh show cause notice will be issued

discharge certificate, it shall be presumed merely on that basis.

as if the declaration was never made and

proceedings under the applicable indirect

tax enactment shall be instituted.

Ans. The Scheme is applicable to any Show

Ans. No, if the duty/tax payable has not been Cause Notice for penalty/late fee,

quantified as on 30.06.2019 the taxpayer irrespective of whether it is under

adjudication or appeal. is not eligible to make a declaration

regarding this audit under the Scheme.

Ans. Yes

Ans. Yes. A declaration under the Scheme can

be made for a case which is no longer with Ans. Yes. Co-noticees cannot avail the benefits the Settlement Commission if other

of the Scheme only till such time that the conditions of the Scheme are satisfied. duty/tax demand has not been settled.

Once the main noticee discharges the

duty/tax demand, the co-noticees can

apply under the Scheme.

Ans. Yes. A declaration can be filed under the

Scheme if no application is pending

before the Settlement Commission and

the Writ Petition has not been heard

finally on or before 30.06.2019.

Ans. Yes. The exception from eligibility is for

'the case' and not 'the person'.

Ans. Written communication will include a

letter intimating duty/tax demand or

duty/tax liability admitted by the person

during enquiry, investigation or audit or

audit report etc.

Q31. With respect to penalty/late fee matters,

whether only Show Cause Notices for late

fee or penalty are covered under this

Q26. Does intimation for audit received by the Scheme or also such cases under

taxpayer prior to 30.06.2019 seeking appellate proceedings?

details qualify for the Scheme?

Q32. An application was made to the

Settlement Commission for settlement of Q27. Can taxpayer opt for the benefit under case. However these proceedings abated the Scheme in case of periodical notices due to rejection of the application by the without opting for it in respect of the Settlement Commission or other main notice?reason/s and the case went back to the

adjudicating authority for further action. Q28. If the main noticee avails benefit of the Can I benefit of the Scheme be availed

Scheme whether Directors whose with respect to this case? appeals are pending in respect of penalty

only get a waiver of the penalty?

Q33. A writ petition was filed challenging the

order of the Settlement Commission. Can

a declaration be made under the Scheme

with respect to this case? Q29. If a person has been issued a Show Cause

Notice for a refund/ erroneous refund

and, at the same time, he also has other

outstanding disputes which are covered

under this Scheme, then, will he be

eligible to file a declaration(s) for the Q34. With respect to cases under enquiry, other case(s)?

investigation or audit what is meant by

'written communication' quantifying

demand?

Q30. Can filing a declaration under the

Scheme, be assumed as having admitted

to the position and agreeing with the

allegations made in the show cause

notice?


17

Q35. Duty/tax have already been paid by

utilising the input credit, and the matter is

under dispute. Will this duty/tax already Q40. Are disputes pertaining to Cenvat credit

paid through input credit be adjusted covered under the Scheme?

against duty/tax liability calculated under

the Scheme?

Q41. What happens if the payment of the

amount specified in the statement is not

made within 30 days of its issue?

Q36. Which is the Form through which a

declaration can be made under the

Scheme? Q42. The amount quantified under an enquiry,

investigation or audit on or before

30.06.2019 gets modified subsequently

due to any reason. Will a person still be

eligible to file a declaration under the

Scheme?

Q37. Will a person not agreeing with the

estimate of the Designated Committee be

given a personal hearing?

Q43. The duty demand in a Show Cause Notice

issued was dropped by the adjudicating

authority. However, the department has

filed an appeal. The taxpayer have not

filed any appeal in the matter. Will this

case by eligible under the Scheme?

Q38. A communication of the amount payable

was recovered in Form SVLDRS3. How

should the duty/tax payment be made?

Q39. How can the department be intimated

about withdrawal of appeal?

upload facility for furnishing proof of

withdrawal.

Ans. Yes, they are included unless covered by a

specific exclusion. Ans. Yes. In such cases, duty/tax already paid

through input credit shall be adjusted by

the Designated Committee at the time of

determination of final amount payable

under the Scheme. Ans. The declaration shall be treated as lapsed

and benefits of the Scheme will no longer

be available.

Ans. Form SVLDRS1 is the form that has to

be filled for making a declaration.

The form is required to be filled

and submitted electronically and shall

be available at the portal https://cbic-

gst.gov.in Ans. Only such cases of enquiry, investigation

or audit are covered under the Scheme

where the duty/tax demand has been

worked out on or before 30.06.2019 but

Show Cause Notice has not been issued.Ans. Yes. A date of personal hearing is

intimated alongwith the estimate issued

by the Designated Committee in Form

SVLDRS2. Written submissions can be

made, personal hearing can be waived,

and one adjournment of the personal

hearing can also be sought through Form

SVLDRS 2A. These forms are available at Ans. Yes. the portal https://cbic-gst.gov.in and are

submitted electronically.

Ans. A challan can be generated by a link

provided in the Form SVLDRS3 issued by

the department. Once the challan is

generated, payment against the same can

be made by the taxpayer.

Ans. Form SVLDRS3 provides a document Source:www.cbic.gov.in


18

NOTIFICATION NO. 41/2019 – CENTRAL TAX

DATED 31ST AUGUST, 2019



of Jammu and Kashmir, who have

furnished, electronically through the

common portal, return in FORM GSTR-6 In exercise of the powers conferred by section

of the Central Goods and Services Tax 128 of the Central Goods and Services Tax Act,

Rules, 2017, for the month of July, 2019, 2017 (12 of 2017) (hereafter in this notification

on or before the 20th September, 2019. referred to as the said Act), the Central

Government, hereby waived the amount of late

fee payable under section 47 of the said Act, by

the following class of taxpayers: – In exercise of the powers conferred by sub-

(i) the registered persons whose principal section (6) of section 39 read with section 168 of

place of business is in the specified the Central Goods and Services Tax Act, 2017 in

district as given in table in notification, notification No.26/2019 – Central Tax, dated the

having aggregate turnover of more than 28th June, 2019 of the Ministry of Finance

1.5 crore rupees in the preceding (Department of Revenue), the following

financial year or the current financial amendments have been made:

year, who have furnished, electronically In the said notification, after the portion

through the common portal, details of beginning with the words “except as respects

outward supplies in FORM GSTR-1 of the things done” and ending with the words, figures

Central Goods and Services Tax Rules, and letters “for the months of October, 2018 to

2017, for the month of July, 2019, on or July, 2019 till the 31st day of August, 2019”, the

before the 20th September, 2019; following provisos shall be inserted, namely: –

(ii) the registered persons whose principal “Provided that the return by a registered person,

place of business is in the State of Jammu required to deduct tax at source under the

and Kashmir, having aggregate turnover provisions of section 51 of the said Act in FORM

of more than 1.5 crore rupees in the GSTR-7 of the Central Goods and Services Tax

preceding financial year or the current Rules, 2017 under subsection (3) of section 39 of

financial year, who have furnished, the said Act read with rule 66 of the Central

electronically through the common Goods and Services Tax Rules, 2017, for the

portal, details of outward supplies in month of July, 2019, whose principal place of

FORM GSTR-1 of the Central Goods and business is in specified district mentioned in the

Services Tax Rules, 2017, for the month of notification, shall be furnished electronically

July, 2019, on or before the 20th through the common portal, on or before the

September, 2019;20th September, 2019.”

(iii) the Input Service Distributors whose “Provided further that the return by a registered

principal place of business is in the person, required to deduct tax at source under the

specified district as given in table in provisions of section 51 of the said Act in FORM

notification, who have furnished, GSTR-7 of the Central Goods and Services Tax

electronically through the common Rules, 2017 under sub-section (3) of section 39 of

portal, return in FORM GSTR-6 of the the said Act read with rule 66 of the Central Goods

Central Goods and Services Tax Rules, and Services Tax Rules, 2017, for the month of

2017, for the month of July, 2019, on or July, 2019, whose principal place of business is in

before the 20th September, 2019; the State of Jammu and Kashmir shall be

(iv) the Input Service Distributors whose furnished electronically through the common

principal place of business is in the State portal, on or before the 20th September, 2019.”

NOTIFICATIONS & CIRCULARS


19



NOTIFICATION NO. 38/2019 - CENTRAL TAX

DATED 31ST AUGUST, 2019NOTIFICATION NO. 36/2019 – CENTRAL TAX

DATED 20TH AUGUST, 2019

Rule 138E of the CGST Rules, 2017- Restriction

on furnishing of information in PART A of FORM

GST EWB-01



2017 read with sub-rule (5) of rule 61 of the

Central Goods and Services Tax Rules, 2017, in

notification No. 29/2019 – Central Tax, dated the Section 103 of Finance Act states that in section

28th June, 2019 of the Ministry of Finance 54 of the Central Goods and Services Tax Act,

(Department of Revenue), the following relating to refunds, after sub-section (8), the

amendments have been made:following sub-section shall be inserted, namely:-

a) For registered persons whose principal “(8A) The Government may disburse the refund of

place of business is in districts mentioned the State tax in such manner as may be

in the Notification, the due date for filing prescribed.”

Form GSTR 3B for the month of July, 2019 In exercise of the powers conferred by sub- has been extended till 20th September, section (2) of section 1 of the Finance (No.2) Act, 2019.2019 (23 of 2019), the Central Government,

b) For registered persons whose principal appointed the 1st day of September, 2019, as the

place of business is in State of Jammu & date on which the provisions of section 103 the

Kashmir, the due date for filing Form GSTR said Act, shall come into force.

3B for the month of July, 2019 has been

extended till 20th September, 2019.

In exercise of the powers conferred by section

148 of the Central Goods and Services Tax Act, In exercise of the powers conferred by section 2017 (12 of 2017) (hereinafter referred to as the 164 of the Central Goods and Services Tax Act, said Act), the Central Government notified the 2017 (12 of 2017), the Central Government has following:through the Central Goods and Services Tax

“ the registered persons required to furnish the (Fourteenth Amendment) Rules, 2018 amended details of challans in FORM ITC-04 under sub-rule the Central Goods and Services Tax Rules, 2017.(3) of rule 45 of the Central Goods and Services

As per rule 12 of the Amendment Rules, in the Tax Rules, 2017 (hereinafter referred to as the Principal rules, after rule 138D,from 18th said rules), read with section 143 of the said Act, July,2019 the following rule shall be inserted, as the class of registered persons who shall follow namely:-the special procedure such that the said persons

shall not be required to furnish FORM ITC-04

under sub rule (3) of rule 45 of the said rules for

the period July, 2017 to March, 2019.”

Provided that the said persons shall furnish the Notwithstanding anything contained in sub-rule details of all the challans in respect of goods (1) of rule 138, no person (including a consignor, dispatched to a job worker in the period July, consignee, transporter, an e-commerce operator 2017 to March, 2019 but not received from a job or a courier agency) shall be allowed to furnish worker or not supplied from the place of business the information in PART A of FORM GST EWB-01 of the job worker as on the 31st March, 2019, in in respect of a registered person, whether as a serial number 4 of FORM ITC-04 for the quarter supplier or a recipient, who,-April-June, 2019.

(a) being a person paying tax under section

10 or availing the benefit of notification of

the Government of India, Ministry of

Finance, Department of Revenue No. In exercise of the powers conferred by section 02/2019– Central Tax (Rate), dated the 168 of the Central Goods and Services Tax Act,


20

7th March, 2019, published in the financial year electronically in such form and

Gazette of India, Extraordinary, Part II, manner as may be prescribed on or before the

thirty-first day of December following the end of Section 3, Sub-section (i) vide number such financial year; G.S.R. 189, dated the 7th March, 2019,

has not furnished the statement in FORM for the purpose of furnishing of

GST CMP-08 for two consecutive the annual return electronically for every

quarters; orfinancial year as referred to in sub-section (1) of

section 44 of the said Act, certain technical (b) being a person other than a person problems are being faced by the taxpayers as a specified in clause (a), has not furnished result whereof, the said annual return for the the returns for a consecutive period of period from the 1st July, 2017 to the 31st March, two months:2018 could not be furnished by the registered

Provided that the Commissioner may, on receipt persons, as referred to in the said sub-section (1)

of an application from a registered person in and because of that, certain difficulties have

FORM GST EWB-05, on sufficient cause being arisen in giving effect to the provisions of the said

shown and for reasons to be recorded in writing, section.

by order, in FORM GST EWB-06 allow furnishing in exercise of the powers of the said information in PART A of FORM GST

conferred by section 172 of the Central Goods EWB 01, subject to such conditions and and Services Tax Act, 2017, the Central restrictions as may be specified by him:Government issued the following order, to

Provided further that no order rejecting the remove the difficulties, namely:––

request of such person to furnish the information 1. Short title.–This Order may be called the in PART A of FORM GST EWB 01 under the first

Central Goods and Services Tax (Seventh proviso shall be passed without affording the said Removal of Difficulties) Order, 2019. person a reasonable opportunity of being heard:

2. In section 44 of the Central Goods and Provided also that the permission granted or Services Tax Act, 2017, in the Explanation, rejected by the Commissioner of State tax or for the figures, letters and word “31st Commissioner of Union territory tax shall be August, 2019”, the figures, letters and deemed to be granted or, as the case may be, word “30th November, 2019” shall be rejected by the Commissioner.substituted.

The said rule shall come into force from 21st day

of November, 2019 vide notification no 36/2019

– Central Tax dated 20th August, 2019 in place of

earlier notified date i.e. 21st August, 2019.

sub-section (1) of section 44 of the

Central Goods and Services Tax Act, 2017 (12 of

2017) (hereafter in this Order referred to as the

said Act) provides that every registered person,

other than an Input Service Distributor, a person

paying tax under section 51 or section 52, a

casual taxable person and a non-resident taxable

person, shall furnish an annual return for every

AND WHEREAS,

NOW, THEREFORE,

This implies due date of filing return in GSTR 9,

GSTR 9A & reconciliation statement in GSTR 9C

has been extended till 30th November, 2019.

CENTRAL GOODS AND SERVICES TAX (SEVENTH

REMOVAL OF DIFFICULTIES) ORDER, 2019 –

ORDER NO. 7/2019-CENTRAL TAX DATED- 26TH

AUGUST, 2018

WHEREAS,

Source:www.cbic.gov.in


21

1 Due Date of Filing GSTR9, GST 9A & GST 9C is:

2 Threshold Limit of Affordable Housing Residential Apartments is

3 Rule 138E shall be effective from

4 Filing of returns by person liable to deduct TDS in which form:

5 Sabka Vishwas Legacy Dispute Resolution Scheme, 2019 is effective from:

A. 31st August, 2019

B. 30th November, 2019

C. 31st December, 2019

D. 31st October, 2019

A. ₹45 Lakh

B. ₹50 Lakh

C. ₹65 Lakh

D. ₹30 Lakh

A. 21st September, 2019

B. 31st December, 2019

C. 30th November, 2019

D. 21st November, 2019

A. Form GSTR -9

B. Form GSTR-1

C. Form GSTR-7

D. Form GSTR-6

A. 1st September, 2019

B. 1st October, 2019

C. 1st November, 2019

D. 1st January, 2020

Answer:Q1-B, Q2-A,Q3- D, Q4-C, Q5-A

GST QUIZ

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Documents

GST GST NewsletterNewsletter - ICSI · ICSI GST Newsletter - Sept. 2019 3 GSTR 3B FILED FROM AUGUST, 2018 TO JULY, 2019 1 August, 2018 30th September, 2018 67.00 2 September, 2018