5 Major Developments in India

5 Major Developments in India

• CBIC tweets on implementation of PAN based GST Registration: Mobile Number and Email of the applicant no longer required

• GST Council may consider relief to steel companies on metal scrap in next meeting

• Revenue Department cannot retain any amount that has been erroneously paid as tax

• 5% GST for Covid vaccine at hospitals, rules AAAR

• Refund claim should not be rejected due to deficiency of GST network/software

---

Bad debts (relief for underpaid sales invoices)

• Treatment of GST dues after Insolvency Proceedings: GST Council hints at Amendment of Rule 161 CGST and Form DRC-25

• GST Council Recommends New GST Provision for Reversal of ITC In case of Non-Payment of Tax by Supplier

Bookkeeping

• FAQs on Transport and Logistics

Composite supply

• Right to use of parking space with sale of apartments is not a composite supply

• Instant Composite Supply of Service of Milling of Food Grains into Flour to Food and Supplies Department

Cryptocurrency and NFT

• GST on Crypto: CBIC Working on Defining Legal Framework

• GST on more crypto deals off the table for now

• Finally, clarity coming soon on GST on crypto

• Indian govt may introduce GST on crypto; could usher in new regulations

• Blockchain tech to aid taxman in curbing GST fraud

• Govt readies indirect tax regime for crypto

• GST on crypto transactions in the works

Customs

• Liability cannot be imposed on the customs broker for undervaluation of exported goods

• Customs Duty Exemptions Getting Expired on 31st January, 2023

• Customs and trade newsletter – November 2022

• CBIC removes Kakrawah from Land Customs Stations appointed for Clearance Purposes

• Reassessment based on subsequent Customs Duty Revision Notification Invalid

• DGFT Extends RoDTEP Scheme to Chemicals, Pharmaceuticals and Articles of Iron & Steel

• Legislation enacted ahead of entry into force of trade agreements with India and UK

• Waste and Scrap are not Manufactured Goods, No provisions for Reversal of Credit taken on Duty-paid inputs for Clearance of Waste and Scrap

• CBIC exempts from maintaining deposits in ECL under Customs Act w.e.f. June 01, 2022 has been extended upto March 31, 2023

• Refund Claim of Credit on Clearance of excisable goods during Excise Regime allowable, does not amount to Unjust Enrichment

• Importer liable for making Forged Imports: CESTAT

• CBIC removes Customs Duty and AIDC levy exemption on coking coal w.e.f. November 19, 2022

• Govt Exempts Motor Car for Use of State Governors from Customs Duty

• What If Goods Detained Due To Expiry of Bill During Transit

• Web-Based System For Faster Export Consignment Clearance Likely To Roll Out in 2023

• No Duty can be demanded on Semi-finished Goods lying at time of de-bonding of 100% EOU

• Amendment in Bill of Entry to be allowed on basis of Documentary Evidence in existence when Goods were cleared, Deposited or Exported: CESTAT

• Duty Exemption under Notification No.12/2012-CE also applicable to sub-contractors who have not directly participated in the ICB: CESTAT

• Penalty u/s114AA of Customs Act not imposable in the absence of False Information provided deliberately and intentionally by Assessee: CESTAT

• Non-Submission of Proof of TDS deducted while Claiming Freight and Carriage Charges: ITAT upholds Disallowance

• Relief to Bharti Airtel: CESTAT holds ‘Antenna’ for Base Station are classifiable as ‘Parts’

• Goods are Assessed in the Form they are produced for Assessment, Demand of Duty on clearance ‘Fruit Juice’ instead of ‘Fruit Pulp’ not sustained

• Delhi HC allows granting Refund of IGST paid on Exported Goods after deducting Duty Drawback

• Customs Tariff Act: Supreme Court’s Decision on Classification of ‘Relay’ Not Applicable to All Goods

• Proof of Deemed Exports to EOU/EHTP/STP/BTP – DGFT Issues Corrigendum

• Customs Classification of Cranes (8426 or 8705)- CBIC Clarifies

• Indirect tax newsletter on GST, Customs, Excise

Deduction (Input Tax Credit)

• Mismatch in ITC Claimed in GSTR-3B and GSTR-2A: Dept can Require CA/CMA Certificate to Prove Genuineness of Supply, CBIC Clarifies

• Government tweaks GST rules for claiming input tax credit

• GST officers to seek details of all invoices in case of ITC mismatch

• Relief to Vedanta Limited: CESTAT grants Cenvat Credit on Supplementary Invoices

• ITC not available on Goods and Services used for Construction of Pipeline outside the Factory site

• KPMG India: Indirect tax updates (December 2022)

• GST Council Recommends New GST Provision for Reversal of ITC In case of Non-Payment of Tax by Supplier

• Canteen fees: Conflicting GST rulings puzzle companies

• Goods and Services not eligible for ITC

• Failure to Avail Transitional Credit Manually and Online

• No Adverse inference against availment of CENVAT Credit: CESTAT quashes Disallowance of Credit

• Avail One-time Opportunity to claim missed out Transitional Credit in GST

• 12 Conventional Errors Faced During GST Reconciliation

• Outdoor Catering Services to Employees are Not Personal/Welfare Measure or Perquisite: CESTAT Allows Credit

• GST on Health Insurance to Reduce, Deadlock persist on Input Tax Credit

• Incomplete Debit Notes not Valid Document for availing Cenvat Credit under Rule 9 of CCR

• GST: CSR-expenditure for Business eligible for ITC, rules AAR

• Claim of Input Tax Credit under GST can be made on Capital Goods under Marginal Scheme

• GST: Claim of Input Tax Credit can be made under Marginal Scheme for expenses like Rent, Advertisement etc

• Manufacturers of Excisable Goods can take Credit of CENVAT paid on Input Services

• Input Tax Credit of GST: A ride destined towards “Cascading Effect”

• Credit is admissible even when Windmill is not located inside Factory Premises: CESTAT

• Input Service Credit distributed by Parle Biscuits as an Input Service Distributor working on CMU is allowable under rule 7(d) of the CENVAT Rules: CESTAT

• Recovery under GST without issuance of SCN is not permissible

• CESTAT sets aside demand of Cenvat Credit of One lakh on Manufacture of Emulsion Matrix

• CESTAT sets aside Penalty imposed on Duty Liability of Input Tax Credit availed in respect of Electricity Cogeneration plant

• Amendments made in GST Law made effective from 01.10.2022

• Form GSTR-2B communicates matched ITC?

• ITC Reversal on Failure to Pay Within 180 Days – Amendments & Issues

• FY 2021-22 – GST Returns asjustments – Time bound!

• Indian extension of GST obligations

• Input Tax Credit – A New era, A Nightmare

• GST: CBIC Extends Last Date for filing of ITC

• Allowed refund claim of any balance in the e-cash ledger w.e.f. October 1, 2022

• Stringent Conditions to avail GST Credit w.e.f. October 1, 2022

• GST: Service procured for Promotional Scheme not entitled to Input Tax Credit, rules AAR

• CESTAT allows Vodafone’s CENVAT Credit Claim on Tower/Tower Material, Pre-Fabricated Building and Shelters

• GST: Myntra can’t avail Input Tax Credit on Vouchers and Subscription Packages from Third-Party Vendors, rules AAR

• Businesses will be able to claim pre-GST tax credits from October 1: Report

E-Commerce / Electronic services

• KPMG India: Indirect tax updates (December 2022)

• GST Council Proposes Changes in GSTR-1 for Supplies Made through E-Commerce Portals

• Indiana: Platform’s Sales of Virtual Items are Not Taxable Digital Codes or Specified Digital Products

• Karnataka fixes extra 5% plus GST for auto services run by ride-hailing apps

• Under-invoicing of Chinese imports under taxman’s lens

• Show-Cause Notice in Form GST DRC-01 issued without Personal Hearing is Invalid

• Google Tax not attracted as Service Recipients are Outside India: ITAT deletes Disallowance of Payment

• E-Commerce Portal Responsible for Non-Mentioning of Country of Origin by Seller: Consumer Forum

E-invoicing

• India B2B e-invoicing threshold cut to ₹5 Jan 2023 refuted

• CBIC: No Proposal to Lower the e-Invoicing Threshold from Rs 10 Crore

• CBIC issued a clarification on various issue pertaining to GST

• GST: CBIC Clarifies Issues on No Claim Bonus offered by Insurance Companies and Exemption from E-Invoicing

• CBIC clarified there is no proposal to reduce E-invoicing threshold limit to Rs 5 Cr w.e.f January 01, 2023

• Penalties For Non-Generation Of E-Invoice

• E-invoicing update – FAQs on generating e-invoices for GST filing

• India B2B e-invoicing threshold drops to ₹5 January 2023 – FAQ’s update

• E-invoicing mandatory for businesses

• GST e-Invoice System has released updated e-Invoicing FAQs

• India B2B e-invoicing threshold drops to ₹5 January 2023

• E-invoicing likely mandatory from 2023 for taxpayers turnover above ₹5 cr, threshold further reduced to ₹1 cr

• E-invoicing likely to be made mandatory from Jan, 2023 for the taxpayers having turnover above ₹5 cr

• From 1st October, companies with Rs10 crore turnover mandated to generate e-invoice

• Guide on E-Invoicing in India

• GST e-Invoicing, Atal Pension Yojana Rules for Taxpayers: Key Tax Rules that Change from October

Excise

• Increase in Special Additional Excise Duty on high speed diesel oil w.e.f. January 3, 2023

• Commissioner of Central Excise is not a Court: Calcutta HC allows Appeal in absence Retraction of Statements

• No Service Tax on Erection, Installation, and Commissioning of Service as entire Value suffered Excise Duty

• Refund Claim of Credit on Clearance of excisable goods during Excise Regime allowable, does not amount to Unjust Enrichment

• CBIC prescribes Mechanism for Implementing Additional Excise Duty on Sale of Unbranded Petrol

• Value of Goods Declared for Central Excise Purpose shall be Considered before Concluding upon under Invoicing of Products

• Doctrine of promissory estoppel cannot be invoked against legislative action (Supreme Court decision)

• Payment of Pre-deposit through Form GST DRC-03 for Service Tax / Excise Matters: Bombay HC directs CBIC to Issue Guidelines

• Increases Windfall Tax on Domestic Oil Production

• Excise Duty not demandable on broken Bottles of Beverages: CESTAT allows Pepsico’s appeal

• GST and Excise Duty leviable on Tobacco and Tobacco-derived Products: Karnataka High Court

• Non-Following of Judicial Decisions by Excise Dept: CESTAT directs CBIC to take Appropriate Measures

• Document stating the Name of Importer becomes valid when Statement u/s 138 B turns irrelevant: CESTAT
• Indirect tax newsletter on GST, Customs, Excise

Exemption

• Hiring of goods transportation vehicle by GTA is exempted from GST

• FAQs on Transport and Logistics

• No GST on Charges collected under Unparallel Health Insurance Scheme

• Bio-Mining and Scientific Closure of Legacy Wastes Exempted from GST

• Refund of GST on Exports made as Zero-Rated Supply: Allahabad HC to examine vires of Rule 96(10)(b) of CGST Rules

• Cotton Seed not Eligible for GST Exemption on GTA Services, Attracts 5%: AAR

• Exporters fear further margin squeeze as GST exemption on freight goes

• Kisan Sangh demands removal of GST on agri-Equipment

• Exporters dial FM Sitharaman to get extension of exemption from GST on export freight

• FIEO approached FM Sitharaman to get extension of exemption from GST on export freight

• India slashes taxes on aviation fuel exports, domestic crude oil

Export

• Liability cannot be imposed on the customs broker for undervaluation of exported goods
• KPMG India: Indirect tax updates (December 2022)

• BPO services supplied to foreign customers are export of services for GST purposes

• DGFT includes the additional export items in Appendix 4R w.e.f. Dec 15, 2022 and shall be applicable till Sep 30, 2023

• Amendment in Bill of Entry to be allowed on basis of Documentary Evidence in existence when Goods were cleared, Deposited or Exported: CESTAT
• Refund of GST on Exports made as Zero-Rated Supply: Allahabad HC to examine vires of Rule 96(10)(b) of CGST Rules
• Delhi HC allows granting Refund of IGST paid on Exported Goods after deducting Duty Drawback
• Exporters dial FM Sitharaman to get extension of exemption from GST on export freight

• DGFT allows payment in INR for imports and exports

Fixed Establishment

• Got Two or More Branches in the Same State? Find Out if You Need Multiple GST Registration (Multiple GSTIN)

Fraud / Tax evasion

• Intention to Evade GST cannot be Assumed Merely on Ground of Expiry of E-Way Bill

• How To Check For Fake GST Invoices?

• GST Evasion: Dept Issues 20,000 Notices to Defaulters

• Top Bollywood celebrities under CBIC scanner over alleged GST evasion

• HC grants bail to DSK’s wife in VAT evasion case

• GST department steps up anti-evasion drive

• Rewards for sharing information about tax evasion and recovery

• GST Prime – An Analytical Tool for GST officers

• Govt mulls star rating system under GST to curb illegal ITC

• GST: Proceedings Initiated by Anti Evasion and Range Officer for Same Period is Invalid

• Simple GST structure can check tax evasion

• Instructions Issued For Prosecution And Arrest Under Goods And Services Tax Legislation

• GST Intelligence issues biggest-ever show cause notice to Bengaluru-based online gaming company

Free Trade Agreement

• India’s Free Trade Agreements

• Legislation enacted ahead of entry into force of trade agreements with India and UK

• Strategy to become a USD 5 trillion economy

General

• ICAI prohibits use of ‘Chartered Accountant’ or ‘CA’ by Members while using Social Media

• ICAI issued Handbook on Inspection, Search, Seizure and Arrest under GST

Implementation / Reform

• GST has begun to deliver, State finances healthier: FinMin

Importation

• Importer liable for making Forged Imports: CESTAT

• Under-invoicing of Chinese imports under taxman’s lens
• No Interest or Penalty on CVD or SAD or IGST etc. on Import of Goods – Bombay HC Order Analysis

• When the Goods Imported are not Prohibited, No Confiscation u/s 111(d)

• Car makers propose tax cut on imports in trade deal with Britain

• DGFT allows payment in INR for imports and exports
• Document stating the Name of Importer becomes valid when Statement u/s 138 B turns irrelevant: CESTAT

Invoice

• GSTN Issues Advisory to Start New Invoice Series

• ICAI Handbook on invoicing under GST

• How To Check For Fake GST Invoices?

• Disclosure of Cost of Material and Labour in Invoice: CESTAT orders Re-examination

• Registration and login on GST e-invoice portal: FAQs

• GST Portal Started Allowing Amendment in Form 9A – B2B Invoices

• Fake Invoicing Under GST- An Overview

• GST Notice failed to mention allegations of Fake Invoice against Assessee is not valid

• Tax invoices and other such instruments under GST

• Information regarding GST Invoices of Third Parties cannot be Disclosed under RTI

• Last Day of Issuance and Declaration of GST Credit Notes

Liability (Reverse Charge/Withholding)

• GST Council may consider relief to steel companies on metal scrap in next meeting

• GST Council may consider relief to steel companies on metal scrap in next meeting

• Updated List of banks for tax payments available at e-Pay Tax service at e-Filing Portal and OLTAS e-Payment of Taxes

• Assessee allowed to take reimbursement of additional GST liability on contract/work order awarded in pre-GST regime

• Learn How to Pay GST Online

• VAT Dues of Company cannot be recovered from Individual Directors: Orissa HC

• RCM not applicable on Reimbursement of Expenses incurred by the Whole-Time Director: AAR

• Supply of Mentha Arvensis to Include under RCM: GST Council

• GST payment issue paralyses cotton purchase in Khammam

• VAT Payment would not amount to Fee u/s 40(a)(iib) of Income Tax Act: ITAT

• Now GST payments can be made through 21 banks; GSTN added newly City Union Bank

• QRMP Scheme under GST – Eligibility, Tax Payment, Return Filing & Late Fees

• Reverse Charge Liability under GST Not Paid In 2018-19

• Interest leviable only on cash portion of GST liability with retrospectively from July 1, 2017

• GST: Security Services provided by LLP not to be covered under RCM, rules AAR

Place of Supply

• FAQs on Transport and Logistics

Private Use

• Canteen fees: Conflicting GST rulings puzzle companies

Rate

• Supply of sharpeners along with pencils amounts to ‘Mixed Supply’ taxable at the higher rate among all the supplies

• Sale of Residential Apartments to Buyers does not include Parking Space in Composite Supply, subject to 18% GST

• 12% GST applicable to Contract for Construction of new Railway siding

• Food-beverages prepared in a restaurant to attract 5% GST, rules Gujarat AAR

• Hiring of goods transportation vehicle by GTA is exempted from GST

• Goa slashes VAT on jet fuel to 8%

• Concessional GST rate of 12% on composite supply of works contract to be applied prospectively

• Work Contract Services to Repair/ renovate railway track attracts 18% GST

• Notified the changes in GST rates recommended by the GST Council in its 48th Meeting

• 18% GST applicable on the cost of the diesel incurred for running generator set in the course of providing rental service

• FAQs on Transport and Logistics

• Glaze Gels attract 18% GST

• GST Council recommends GST rate changes and other measures

• Online gaming, where winning depends on certain outcome, to attract 28% GST

• Criteria for SUVs and models that attract the highest 22% cess defined by GST council

• GST Council Reduces GST Rate of Certain Goods

• 48th GST Council Meeting: Expectations

• GST on medicines and medical supplies in India

• Council May Decide on Lowering GST on Health Insurance

• Mistake of Applying VAT Rate is Rectifiable: Kerala HC

• Karnataka fixes extra 5% plus GST for auto services run by ride-hailing apps

• Panel may recommend 28% GST on online gaming, tweak in calculation method

• Brick kiln owners protest against GST hike; demand revert to old 1%

• GST on Sale of Developed Land: Madhya Pradesh HC directs BDA to Reconsider 12% Levy on Plots

• Marine Engine and its Spare Parts for Fishing Vessels attract 5% GST

• 18% GST applicable on Construction of Residential Apartments

• The ‘cheesy’ row over pizza toppings tax in India

• 18% GST Applicable to Services for Municipal Wet Waste processing facility along with Operation & Maintenance to SUDA

• 5% GST applicable to ‘Coal Rejects’

• Gujarat cuts VAT on CNG and PNG by 10%

• Abolish GST on handloom, textile, KTR writes to PM Modi

• Parathas are different from ‘Plain Chapatis’, attracts 18% GST

• Kisan Sangh demands removal of GST on agri-Equipment

• Companies go for 25-kg packs to avoid 5% GST

• Car makers propose tax cut on imports in trade deal with Britain

• Non-alcoholic malt drinks may attract 28% GST, 12% cess

• GST on cosmetic ayurved products: 12% or 18%? Here’s what AAR said

• Printing on Duplex Board attracts 12% GST: AAR

• GST GoM on rate rationalisation unlikely to meet deadline to submit report by Sep-end: Sources

• Flavoured Milk classifiable as a beverage, attracts 12% GST: AAAR

Real Estate/Immovable Property

• FAQ’s on GST on renting of residential dwelling

• Service provided by the Project developer doesn’t fall under Real Estate Agent, No Service Tax: CESTAT

• Real-Estate Valuation — Claiming of Actual Land Value as Deduction under GST

• Define game of chance, game of skill to decide on taxation: GST law panel

Real Time Reporting/Continuous Transaction Controls

• CBIC: No Proposal to Lower the e-Invoicing Threshold from Rs 10 Crore
• E-invoicing update – FAQs on generating e-invoices for GST filing
• India B2B e-invoicing threshold drops to ₹5 January 2023 – FAQ’s update
• India B2B e-invoicing threshold drops to ₹5 January 2023

Refund

• Unregistered persons can claim tax refunds for cancelled contracts: FinMin

• Application for GST Refund by Unregistered Persons: CBIC Prescribes Procedure

• KPMG India: Indirect tax updates (December 2022)

• VAT Refund Claim of Registered dealers under C Form not be denied as being ‘Unverified’

• Home buyers and long-term insurers can get GST refunds for cancellations without a credit note

• High Court Allows Refund of GST Paid on Notice Pay Recovered from Employees

• Non issuance of GST Refund due to Portal Issues: Gujarat HC suggest Grievance Redressal Mechanism in absence of Tribunal

• Rejection of GST Refund Claim without Notice Upload in Portal: Bombay HC remands ITC Matter

• Review of GST Orders Including Refund Order: Haryana Issues Instructions

• GST: CBIC prescribes Manner of Processing and Sanction of IGST Refunds Withheld

• CENVAT Credit Claim not to be Rejected without giving Chance to Produce Documents, Demand Order Invalid

• Mandatory furnishing of ineligible / blocked ITC & reversal thereof in Form GSTR-3B – instructions

• Inputs taken on Export of Services: CESTAT allows Refund of Unutilised CENVAT Credit

• Rejection of GST Refund Solely on Inadvertent Error: Madras HC directs to Process ITC Refund

• CBIC Clarifies GST Refund-Related Issues

• No Claim of Refund When Appeal has already been Abated

• Date of Filing Refund Application on GST Portal shall be Treated as ‘Date of Filing’

• Allowed refund claim of any balance in the e-cash ledger w.e.f. October 1, 2022
• Businesses will be able to claim pre-GST tax credits from October 1: Report

Registration

• Transaction cannot be suspected when GST registration of other end dealer is cancelled with retrospective effect

• GST registration could not be cancelled on the basis of direction of Head Office without assigning any reason

• Decoding GST Procedures: Registration and Cancellation of Registration Procedures

• Transaction cannot be Suspected because Cancellation GST Registration of Other End Dealer with Retrospective Effect

• GST Registration: Cancellation by non-filing of Return and Revocation of Cancellation

• VAT Refund Claim of Registered dealers under C Form not be denied as being ‘Unverified’

• GST Refund to Unregistered Persons: Council recommends Amendment of CGST Rules to prescribe Procedure

• PAN-linked mobile and Email to be used along with Biometric Authentication for GST Registration: GST Council recommends test-run in Gujarat

• Cancellation of Registration for belated filing of GSTR-1 & GSTR-3B set aside by Madras HC in absence of GST Tribunal

• GST Portal Facilitates Dropping of Proceedings for suspension of GST Registration

• GST Portal Removes Tweet Informing New Facility regarding Dropping of Proceedings for Suspension of GST Registration, Creates Confusion among Taxpayers

• GST registration restored which was cancelled without due service of Show Cause Notice

• Notice for Cancellation of GST Registration Sent to Mobile Number

• No Clear Reasons for Violations alleged: AP HC sets aside dubious Order for Cancellation of GST Registration

• Assessment & Cancellation of Registration for Non-Filing of GST Returns

• Place of GST Registration for Renting of Immovable Property

• GST Registration Cancelled due to Mistake of Accountant: Madras HC allows Restoration

• Orissa HC permits Filing of GST Returns Prior to Cancellation of Registration, Directs Govt to Make Suitable Changes on GST Portal

• Registration cannot be cancelled merely by saying that party is Bogus

• Application for Cancellation of GST Registration Using Wrong Form cannot be Ground to Deny Linking of GSTIN

• Physical Verification for GST Registration carried out in the absence of assessee’s authorized representative is not valid

• Denial of Revocation of Cancellation of GST Registration Affects Right to Carry on Trade and Commerce To A Citizen

• Cancellation of GST Registration: Rajasthan HC Restores Appeal Rejected on Ground of Delay in filing Hard Copy

• GST Returns can be filed for the period prior to cancellation of GST registration

• Continuous Non-Furnishing of GSTR-3B a Ground for Cancellation of GST Registration: CBIC Notifies Amendment to GST Rules

• Limitation Period for Appeal cannot Start since GST Registration Cancellation Order was Unsigned

• GST registration cannot be cancelled based on Legally Flawed Proceedings

• Cancellation of GST Registration: Madras HC Permits filing of Returns/Payment of Dues for Prior Period/

• GST Registration cannot be Granted/Renewed in respect of a Premise Under Dispute: Jammu & Kashmir HC

• Got Two or More Branches in the Same State? Find Out if You Need Multiple GST Registration (Multiple GSTIN)

Reporting / Compliance

• Important Changes in GST for compliance on CY 2023

• Additional Assistant Directors vested to exercise the power of Superintendent under GST

• Weekly GST Communique dated January 02, 2023

• GST Compliance Calendar for the month of January 2023

• RJR Weekly Bulletin – Ded 31, 2022

• Why is GSTR-2A Reconciliation Important for Businesses?

• Mismatch in ITC Claimed in GSTR-3B and GSTR-2A: Dept can Require CA/CMA Certificate to Prove Genuineness of Supply, CBIC Clarifies

• Additional GST Liability on Mismatch in GSTR -1 and GSTR-3B: CBIC notifies GST Amended Rules

• CESTAT Weekly Round-Up

• Weekly GST Communique dated December 26, 2022

• GST & its Annual Return (Form GSTR-9) for FY 2021-22

• Daily GST Updates – December 22, 2022

• Clause by clause analysis of other disclosures in Annual Returns – GST Audit Series (Part 6)

• Weekly GST Communique dated December 19, 2022

• CESTAT Weekly Round-Up

• Commissioner of Commercial Taxes, Tamil Nadu issues Guidelines for Verification of GST TRAN-1/TRAN-2

• GST Council Proposes Changes in GSTR-1 for Supplies Made through E-Commerce Portals

• A Complete Guide To VAT In Tamil Nadu

• GST Council Proposes Changes in GSTR-1 for Supplies Made through E-Commerce Portals

• Demerger – GST Implications

• Cancellation of Registration for belated filing of GSTR-1 & GSTR-3B set aside by Madras HC in absence of GST Tribunal

• How to Prepare GST Annual Return From Table 4 to Table 19

• GST Annual Return Changes For F.Y. 2021-2022

• Headache of HSN Code for GST taxpayers in GSTR-9 for FY 21-22

• Monthly GST Newsletter for December 2022

• GSTR 10: Format, Filing and Due Date

• Higher sales in GSTR-1 and lower tax liability in GSTR-3B

• What Is TDS And Rates For F.Y.2022-23

• GSTR-8 Form: Return filing, Due Date and Format

• ICAI issues Handbook on Annual Return under GST

• Daily GST Updates – December 3, 2022

• Handbook on Annual GST Return

• GST Due Dates in December 2022

• Filed TRAN-1? Know the Consequences of Missing Todays Deadline

• GSTR-9 and GSTR-9C for FY 2021-22

• GSTR-9 & GSTR-9C – All aspects, Mandatory & Optional Tables for FY 2021-22

• Relief to Nuvoco Vistas: Bombay HC allows to file GST TRAN-1 regard to distribution and eligibility of ISD Credit of Service Tax

• Difference Between GSTR-9 And GSTR-9C

• Mandatory furnishing of ineligible / blocked ITC & reversal thereof in Form GSTR-3B – instructions

• Changes and Compliances in GSTR 9 & 9C-FY 2021-22

• Annual Returns (Form GSTR 9) & Reconciliation Statements (Form GSTR 9C) for FY 2021-22 are due on 31st December 2022

• QRMP Scheme under GST – Eligibility, Tax Payment, Return Filing & Late Fees

• Mandatory furnishing of correct ineligible ITC & reversal thereof in Form GSTR-3B

• 12 Conventional Errors Faced During GST Reconciliation

• Nov’2022 GSTR 3B Return Advisory: Notices From State Governments & Way Forward

• Form GSTR-3B Return Filing Procedure

• Assessment & Cancellation of Registration for Non-Filing of GST Returns

• GST Annual Return: CBIC amends GSTR-9 to Allow IRC Claims and Amendment of Invoices till 30th Nov

• GST appellate tribunals likely to be set up by December 2023

• Non-Filing of GST Returns due to Demise of Auditor: Karnataka HC Directs to Restore Registration

• GST Annual Compliances for Financial Year 2021-22

• Re-Opening of GST TRAN-1/TRAN-2: CBIC issues Guidelines and Checklist for Verification of Transitional Credit

• Federal Bank introduces real time GST Payments facility

• GST Portal Started Allowing Amendment in Form 9A – B2B Invoices

• GST Portal Started Allowing Amendment in Form 9A – B2B Invoices

• Now GST payments can be made through 20 banks; GSTN added newly Federal Bank

• Haryana cancels GST registration of all non-filers of GSTR-3B till March 2021

• Recent Updates related to Indian Economy and GST till 02.11.2022

• GST Portal not Allowing to Open GSTR-3B for Taxpayers not filed GSTR-1

• Due to non-filing of GSTR-1, the GST Common Portal restricts GSTR-3B

• Payment of Pre-deposit through Form GST DRC-03 not Valid for Service Tax / Excise Matters

• Mere filing of VAT Returns will Not Prove Genuineness of Purchase Without Inquiry: Delhi HC upholds Income Tax Addition

• GST Portal Issues Advisory on TRAN-1 for Taxpayers from Daman and Diu & Ladakh

• CBIC Releases an amendment of specific Central GST rules

• Taxpayers cannot file GSTR-1 on If did not file Previous GSTR-1 or GSTR-3B from 1st November, says GST Portal

• Breaking: GSTR-3B Due Date Extended due to Technical Glitches in GST Portal

• Payment of Pre-deposit through Form GST DRC-03 for Service Tax / Excise Matters: Bombay HC directs CBIC to Issue Guidelines

• GST Portal Issues: GSTR-3B Due Date May be Extended

• GST common portal opening extended to file or revise Forms TRAN-1 and TRAN-2 (Supreme Court decision)

• GSTR-3B Due Date is 20th October: GST Portal Reminds Monthly Filers

• ‘Electronic’ Filing of Reply to SCN in Form GST-DRC-06 is Not Mandatory, rules Madras HC

• Orissa HC permits Filing of GST Returns Prior to Cancellation of Registration, Directs Govt to Make Suitable Changes on GST Portal

• ICAI issued Handbook on Returns and Payments under GST

• Amendments made in GST Law made effective from 01.10.2022
• Form GSTR-2B communicates matched ITC?

• What is the last date to reply Show Cause Notice under GST?

• GST Portal Releases Module-wise New Functionalities deployed on the Portal for Taxpayers

• Check list For GSTR 9, GSTR 9A and GSTR 9C

• Various functionalities made available for Taxpayers on GST Portal in September, 2022

• CBIC clarifications on the time limit for compliances pursuant to Union Budget Amendments

• CBIC issues Clarification on Time Limit for certain GST Compliances

• CBIC clarifies time limit for certain compliances under GST

• GST Returns can be filed for the period prior to cancellation of GST registration

• GST Returns can be filed for the period prior to cancellation of GST registration

• GSTN Re-opens GST TRAN Forms to claim Transitional ITC: Know step by step details

• GST updates and compliance calendar for October 2022

• Disallowance on account of TDS payable not sustained When Assessee has Shown Expenditure in his Accounts: ITAT

• Sequential filing of GST Returns w.e.f. October 1, 2022

• GST: Physical Verification of Premises for granting Registration without Notice Violates Natural Justice Principles

• Document stating the Name of Importer becomes valid when Statement u/s 138 B turns irrelevant: CESTAT

• GST reporting in Income Tax Audit Report (Form 3CD)

• CBIC issues guidelines for filing / revising Form GST-TRAN-1 / GST-TRAN-2 as per the Supreme Court order

• Guidance on filing GST transitional credit forms

Supply of Goods

• Subleasing Of Containers; Deemed Sale , Service Tax Not Applicable ; Bombay High Court

Supply of Services

• Airline liable to deduct TDS on supplementary commission earned by air travel agents
• BPO services supplied to foreign customers are export of services for GST purposes

• Equalization levy could not be imposed on online advertising charges (tribunal decision)

• Hiccups Post GST in the Insurance Sector

Taxable Amount

• Royalty amount for mining is to be included while arriving at the transaction value for payment GST

• GST on medicines and medical supplies in India
• Panel may recommend 28% GST on online gaming, tweak in calculation method

Taxable Transaction

• Hiring of goods transportation vehicle by GTA is exempted from GST
• CBIC issued a clarification on various issue pertaining to GST

• GST On Free Samples And Gifts and other sales promotional schemes

• Taxation On Online Gaming – A Taxation Perspective

• Transfer of Monetary Proceeds without underlying Import of Services are liable to IGST under RCM

• FAQ’s on GST on renting of residential dwelling

• GST implications on YouTuber Revenue

• GST on rent of the residential and commercial property

• Service provided by the Project developer doesn’t fall under Real Estate Agent, No Service Tax: CESTAT

• No Claim Bonus offered by Insurance Companies Outside the Ambit of GST: GST Council Clarifies

• GST Council recommends not to impose GST on incentives paid to Banks under the Scheme of Promotion of Rupay Debit Card

• GST Not Applicable on Renting of Residential Property to Registered Person in Own Capacity for Personal Use

• No GST on Reimbursement of Expenses incurred by Employees on behalf of Company

• Taxation On Online Gaming – A Taxation Perspective

• Works Contract under GST

• GST Chennai Introduces Whatsapp, E-mail Communication Facility For Facilitation for Traders

• BPO services supplied to foreign customers are export of services for GST purposes

• Secondment of employees cannot be considered as Fee for Technical Services

• No Service Tax on Erection, Installation, and Commissioning of Service as entire Value suffered Excise Duty

• GST Update on Carbon Credits – Music to one’s ears, eh, whose ears?

• Works Contract Service for Drainage and Sewerage Pipelines Construction Municipal Corporation is Non-Commercial Activity, No Service Tax

• GST Implication on Goods Transport by Road (GTA)

• GST: Transfer of Business in the case of Death of Proprietor

• GST applicable on Cost of Diesel for running DG Rental Service: AAR

• Medical Insurance premium for employees, pensioners and their family members are taxable under GST

• Taxability of GST on controlling interest per se

• GST panel on online gaming likely to propose earlier formula on rates

• Delhi govt always in favour of GST on fuel, says Deputy CM Manish Sisodia

• No TDS on Commission paid to Partner by Firm: ITAT

• Service Tax not leviable on Deposit from Customers as Security Deposit to Trading of Shares: CESTAT

• No Service Tax on Canteen maintained in a Factory: CESTAT

• Taxable Services provided in relation to Transmission of Electricity are exempted under CBIC notification: CESTAT

• GST not leviable on Surety Bond Forfeiture Compensation and Notice Pay Recovery

• No Service Tax on amount received as Facility Charges attributable to Electricity Expenses

• Service Tax not applicable to Cycle Parking Stand: Punjab & Haryana HC orders Release of Security Amount with Interest

• Retainer Fee to Doctors not subject to TDS: Rajasthan HC

• GST to be paid on Value of Free Diesel filled in Vehicle

• ‘Not supply’: AAR rules out GST on canteen fees, notice period pay

• ‘Parental Corporate Guarantee’ is it a Landmine for Corporates & GST Implications?

• Transport Charges not Taxable Service as not provided by Goods Transport Agency

• Cotton Seed is not Agricultural Produce under GST Act: AAR

• Multi System Operator liable to pay Service Tax only on Gross amount received by them from LCO

• CBIC On Different Types of Declared Services under GST

• Handling of Export Cargo not taxable under Cargo Handling Service: CESTAT sets aside demand of Service Tax

• Instant Composite Supply of Service of Milling of Food Grains into Flour to Food and Supplies Department
• GST and Excise Duty leviable on Tobacco and Tobacco-derived Products: Karnataka High Court

• Outbound/export freight is liable to GST from October 1, 2022

• CBIC issues guidance on GST treatment of damages, compensation, and penalties

• GST compliance on Sale of Capital Goods

• Taxability Of Support Services For Petroleum Operations Under GST

• Online Gaming: A GST Perspective

• GST Council to meet on October: Tax on Casinos, Online Games and GSTAT on Agenda

Tax Authorities / Penalties

• Govt considering new 1-time tax Amnesty scheme to reduce litigation, may be announced in budget 2023

• CGST Amendments In pursuance of 48th GST Council Meeting

• Important Changes in GST for compliance on CY 2023

• Additional Assistant Directors vested to exercise the power of Superintendent under GST

• Airline liable to deduct TDS on supplementary commission earned by air travel agents

• 100 Important High Court GST Judgments of 2022

• GST officers to seek details of all invoices in case of ITC mismatch

• CBIC issued a clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under IBC

• Recommendations of the 48th Meeting of India’s GST Council Include Decriminalization Under GST

• Penalties For Non-Generation Of E-Invoice

• Dismissal of GST Appeal for Delay of 1 Day is ‘Hyper Technical’

• KPMG India: Indirect tax updates (December 2022)

• No Module for Filing Appeal Online Provided by GST Dept

• GST Council may meet in February; tribunal high on agenda

• Takeaways from 48th GST Council Meetings

• GST Dept sent Around 50,000 Notices to Companies after Audit

• Commissioner of Central Excise is not a Court: Calcutta HC allows Appeal in absence Retraction of Statements

• Supreme Court and High Courts Weekly Round-Up

• No Decision on GST Tribunal: GST Council proposes Changes in Appeal Filing Process

• Sitharaman holds 48th GST Council meet, panel agrees to decriminalise certain offences, doubles limit for launching prosecution: Key points

• Proposals of 48th GST Council Meeting with Tangles

• 48th GST Council Meeting: Measures for facilitation of trade

• Decriminalization of GST Offences: GST Council Recommends Changes

• 48th GST Council Meeting: Measures for streamlining compliances in GST

• GST: Interest on differential output liability declared in subsequent months

• GST Tribunal is to be Set Up in Three Months: GST Council May Expedite Process

• Notice is mandatory for physical verification of place of business under Rule 25 of the CGST Rules, 2017

• Punjab: Eight-month GST mop-up this fiscal up 24%; Nov sees 10% dip

• GST Audit Checklist

• GST authorities lacks jurisdiction to examine correctness of credit transitioned from erstwhile tax regime

• DTPA Pre-Budget Memorandum 2023-24 on Direct Taxes and GST

• Penalty on wrong CENVAT Credit availed solely based upon Statements cannot be confirmed unless stood the test u/s 9(D) of Central Excise Act

• AAR Weekly Round-Up

• RBI includes GSTN as a Financial Information Provider under Account Aggregator Framework

• GST Compensation to States: Central Govt releases Rs. 17 crores

• Non-Deduction of TDS on Free Samples by Dabour India: Delhi HC directs Re-consideration of Stay Application

• 48th GST Council Meeting will be held on 17th December

• Reversal of CENVAT Credit on non-moving inventory under general provision is not valid: CESTAT

• Govt may remove penal offences covered under IPC from GST law

• Final GST Audit Report to be issued after considering Assessee’s Reply

• GST Amnesty Scheme pertaining to the period before GST introduction – Government of Kerala

• GST on Lottery: Supreme Court Dismisses Review Petition

• Central Goods and Services Tax (Third Amendment) Rules, 2022

• Interest leviable only on cash portion of GST liability with retrospectively from July 1, 2017

• GST Tribunal will be Established by December Next Year

• GST Tribunal Should be Completely Paperless: Supreme Court directs Centre

• GST Authority for Advance Ruling (AAR) and Appellate Authority for Advance Ruling (AAAR) Round Up

• Punjab gets tax intelligence unit to monitor GSTN platform

• GST paid on Sale of byproduct of Coal and total purchase price collected as a middleman cannot be added u/s 68

• Haryana cancels GST registration of all non-filers of GSTR-3B till March 2021

• 13 Reasons Why Anti-profiteering provisions under GST laws are unconstitutional

• GST Demand Penalty cannot be based on Presumption: Allahabad HC

• Amendment to S. 50 of Central GST Act on Interest on Late Payment of Tax has Retrospective Effect

• GST Dept cannot Refuse to Release Goods and Conveyance Once Assessee Complies with Provisions of S. 129 (1)(c)

• Penalty u/s114AA of Customs Act not imposable in the absence of False Information provided deliberately and intentionally by Assessee: CESTAT

• Supreme Court and High Courts Weekly Round-Up

• Certificate under Rule 145(2) of GST Rules Sufficient to Condone Delay in filing Appeal

• Industrial units to get 50% rebate in VAT in Haryana for using natural gas

• Charitable Activities not Amount to ‘Supply’: Reimbursement by Maharashtra Govt to Trust for One Stop Crises Centre Scheme not subject to GST

• GST Council to meet before mid-November, tax on casino, online gaming on agenda

• Government mulling one-time settlement for businesses over minor GST offences

• GST Offences: Govt to Introduce One-Time Settlement to Avoid Litigations

• Ola, Uber can Charge 10% Surcharge along with GST: Karnataka HC directs Govt to Fix Fare of App-based Autorickshaws within 15 Days

• One-time offer to settle minor GST offences in works

• GST Order Passed without providing Adequate Time to Respond to SCN is ‘Patently Illegal’: Bombay HC Advises Training to Officers

• VAT Defaulter Opted for Kerala Amnesty Scheme, 2017 Need Not Pay Collection Charges

• Buy now, pay later!

• No Demand can be made for Extended period of Limitation When no intention to evade Payment of Service Tax

• GST Prime – An Analytical Tool for GST officers

• CESTAT sets aside Redemption Fine and Penalty imposed after reduction, on Confirmation of Confiscation

• No Interest or Penalty on CVD or SAD or IGST etc. on Import of Goods – Bombay HC Order Analysis

• GST not Leviable on Provision of Transportation and Canteen Facilities through Third Parties to Employees as per Contract

• ₹1,47,686 crore gross GST revenue collected in the month of September 2022

• GST: Amount in Electronic Credit Ledger can be Utilized to Pay Pre-deposit, rules Bombay HC

• Supreme Court on Transfer of tax wrongly collected by a State to another State – GST Link

• Overwhelming response to Maharashtra sales tax amnesty scheme: GST department

• CBIC Designs Online Web-based Tracking Tool for GST Audits

• CBIC develops System to Monitor GST Audits

• Supreme Court Seeks Centre’s Response On Plea To Constitute GST Appellate Tribunal

Technology

• Infosys’ GST Portal Mishaps

• Punjab gets tax intelligence unit to monitor GSTN platform
• GST Prime – An Analytical Tool for GST officers

Territory

• GST on Special Economic Zones (SEZs)