1.
Before Feb-2019 From Feb-2019
'Bill to Ship to' model was
applicable only for goods.
Made applicable for services also.
‘Bill – to’ & ‘Ship – to’ Model [Sec.16(2)]
How will this affects you ?
Bill-to Ship-to model : Mr.A of Chennai provides Staff Training Services to
Mr.B, who has his Place of Business at Bangalore, whose Head Office is at
Delhi. Here the ‘Ship – to’ address will to Bangalore and the ‘Bill – to’
address will be to Delhi.
Now this model is applicable for both goods and services.
Latest GST Amendments that you must
not miss!

2.
Before Feb-2019 Amendment
No specific provision was
there.
Availment of ITC is not eligible on general
insurance, servicing, repair and maintenance
in so far as they relate to motor vehicles which
are ineligible for ITC
[NOT NOTIFIED]
Input Tax Credit is not available for Motor Vehicle
allied expenses [Sec.17(5)(ab)]
How will this affects you ?
If ITC is ineligible on motor vehicles, then ITC on repairs and
maintenance and other such expenses towards the same motor vehicle
is also ineligible.
Latest GST Amendments that you must
not miss!

3.
Before Feb-2019 Amendment
ITC not available for motor vehicles except when used
for specified purposes.
Specified Purposes :
Eg : Transportation of Goods , involved in the business of
Driving School, transportation of passengers, selling
vehicles.
ITC not available for Motor Vehicles
(<13 Seats) which are used for
transportation of persons. ITC is
available if used for specified
purposes.
[NOT NOTIFIED]
.
Is Input Tax Credit available for Motor Vehicles for Business
Purpose? [Sec.17(5)(a)&(aa)]
How will this affects you ?
Post amendment, following test shall be undertaken to ascertain ITC availability.
1) Is the vehicle meant to carry persons ?
If no --> (Eg : Dumpers, Fork Lift Trucks) - ITC is eligible. If yes --> Undertake test no.2
2) Does the vehicle have more than 13 seats ?
If yes --> ITC is eligible. If no --> Undertake test No. 3
3)Is the vehicle used for specified purposes (Sec 17(5)(a)). If yes --> ITC is eligible. If no --
> ITC is ineligible
Latest GST Amendments that you must
not miss!

4.
Before Feb-2019 From Feb-2019
Composite Taxpayer -
Registration Limit - Aggregate
Turnover - Rs. 1 Crore for the
Supply of Goods and
restaurant services.
Registration limit increased to Rs. 1.5
Crore from Rs. 1 Crore for the Supply of
Goods and restaurant services.
Are you a Composite Dealer? Know about your
Registration Limit! [Sec.10]
How will this affects you ?
Under Composite Scheme, the taxpayer can pay GST at the rate of 1%
of turnover (5% in case of restaurant). They have to file returns only on
a quarterly basis and no input-tax credit can be taken. This increase in
limit to Rs. 1.5 crore is a relaxation for MSMEs.
Latest GST Amendments that you must
not miss!

5.
Before Feb-2019 From Feb-2019
Penalty should be paid within 7
days of
detention/seizure of goods upon
contravention of act.
7 days has been extended to 14 days.
Detention, Seizure and Release of Goods [Sec.129]
How will this affects you ?
Time has been extended to pay GST penalty on account of
detention/seizure.
Latest GST Amendments that you must
not miss!

6.
Before Feb-2019 From Feb-2019
Each Credit Note/Debit Note
should be linked to a single tax
invoice.
Each Credit Note/Debit Note shall be
linked to one or more tax invoice.
Can you Issue Single Credit Note (or) Debit Note
for multiple Invoices? [Sec.34]
How will this affect you ?
This amendment has removed the hardship for many taxpayers. Now
they can issue a single credit/debit note against many tax invoices.
Latest GST Amendments that you must
not miss!

7.
Latest GST Amendments that you must
not miss!
Before Feb-2019 From Feb-2019
GST Registration Limit - Rs.20
Lakhs for normal states.
GST Registration Limit - increased from
Rs 20 lakhs to Rs. 40 Lakhs, for Supply
of Goods, subject to the decision of
respective State governments. The limit
remains the same of Rs.20 Lakhs for the
the service providers.
Do you about the change in Registration Limit under
GST? [Sec.22(1)]
How will this affects you ?
This move will result in relaxation of registration requirement for
MSMEs and will reduce the tax base.

8.
Before Feb-2019 From Feb-2019
Taxpayer (Single PAN) can take
multiple registration in the same state
only if he has different business
verticals.
Eg : If a single company has two textile
outlets in the same state, he cannot take
two GST registrations since both belong
to the same business vertical.
Multiple Registration for Single
Business
Eg : If a single company has two
textile outlets in same state, it
can take two GST registrations.
Can you hold separate Registration for various Branches in
the same State? [Sec.2(18) & 25]
How will this affects you ?
Taxpayer (Single PAN) can take multiple registration for different
place of business in the same state even if both businesses belong to
the same business vertical.
Latest GST Amendments that you must
not miss!

9.
Disclaimer: The information contained herein is of a general nature and based on authorities that are subject to change. Applicability of the
information in specific situations should be determined through consultation with our advisors.
Contact Us
For more information on PKC’s Consulting practice,
please contact:
Swetha Kochar
Associate Partner
+91-98401-30516
swetha@pkcindia.com
Corporate Office
+91-44-25323-666
info@pkcindia.com
www.pkcindia.com
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