5 Major Developments in India

5 Major Developments in India

• No GST on Amount of Portion of Canteen Charges Recovered from Employees: AAR

• Supreme Court Rules Against Sales Tax on SIM Cards and Value-Added Services

• Plugging leaks: Anti-evasion steps in focus to boost Delhi govt’s GST revenues

• Liquidated damages in certain cases to draw 18% GST, says AAR

• GST applicable on voluntary payment by outgoing CHS member

Bookkeeping

• Auditors of large firms to keep records in Entity DigiLocker

Composite Supply

• Other Charges like Water Supply Connection Charges, Electricity Meter and Security Deposit Amounts are Inextricably Linked with Construction of Residential Apartment, attracts 12% GST

• Charger sold in mobile not subject to higher VAT

• GST CASE DIGEST: Tax Liability on Composite and Mixed Supplies

Coronavirus

• Covid Pandemic Not a Reason to Ignore GST Proceedings and Virtual Hearings

• Administering of COVID-19 vaccine by hospitals is a composite supply and liable for GST at 5%

Cryptocurrency and NFT

• GST stalemate to continue for cryptocurrencies

Customs

• CBIC temporarily disables Customs Duty Payments from ECL Credit for Maintenance

• Customs Dept allows Manual OOC for Clearance of import consignments where duty not being reflected in ICES after payment

• CGST Rule 89(4C) Amendment regarding Valuation of Zero-rated Supply of Goods Unconstitutional: Karnataka HC

• Govt. Increases Customs Duty on X ray Machine import from 10% to 15%

• No Claim for benefit of SAD Exemption Notification on Import of parts of Articles of Jewellery: CESTAT

• Discontinuation of Tariff Rate Quota for Import of Crude Sunflower Seed Oil w.e.f. April 01, 2023

• CBIC notifies Revised GST Rates and Customs Duties with Immediate Effect

• Exempted Customs Duty leviable on ‘vessels and other floating structures for breaking up’

• Carbon Border Tax – Why it may have adverse impact on India’s exports to the EU

• RoDTEP on Exports to Nepal and Bhutan – Customs v. FTP

• CBIC publishes Customs Manual 2023

• CBIC notifies Revised Customs Duty Rates as per Union Budget 2023

• GST Case Digest: Important Case Laws on E-Way Bill

• Changes under Customs & Excise – Key Highlights of Union Budget 2023

• Budget 2023: Effects of Income Tax, Customs and GST Changes on the Life of Working Class

• Earlier Payments made through Cenvat Account are to be re-credited on payment of Duty in Cash: CESTAT

• DGFT issued clarification on the Implementation of the Paper Import Monitoring System

• CESTAT Weekly Round Up

• Customs and trade newsletter December 2022

• Government notifies Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023

Deduction (Input Tax Credit)

• GST: Time limit under section 73(10) for issuing order increased by 3 months

• Input Tax Credit not allowed due to Supplier’s Default – Madras HC

• KPMG Week in Tax: 20 – 24 March 2023

• GST ITC restriction on CSR spend: Why businesses are worried about potential challenges

• Proof required for claiming input VAT credit (Supreme Court decision)

• No ITC to purchasing dealer in the absence of proof of genuine transactions and physical movement of goods

• In absence of cogent evidence, mere invoice production, cheque-payment insufficient to claim ITC: Supreme Court

• CESTAT confirms availability of Cenvat Credit on Service of Repair and Maintenance during Warranty Period

• Reversal of Input Tax Credit of GST

• Supreme Court to decide Restriction of GST ITC on Immovable Property, Issues Notice to Centre

• No input tax credit for liquor sales

• Composition Taxpayers cannot Issue Taxable Invoice or Collect GST from Customers and Claim ITC: CBIC Clarifies

• GSTN issues Important Advisory: Enables adding of Negative Value in ITC (Table 4) of GSTR-3B in GST Portal

• Initial Stage of Investigation: Delhi CMM rejects Bail Plea in False GST ITC Claim Matter

• ICAI issued Handbook on Blocked Credit under GST

• Tax measures in budget 2023-2024, including GST-related measures

• India releases Union Budget 2023

• FAQs on Block credit under GST

• Pharma companies seek clarity from Bombay High Court on free samples to be considered as genuine expense under GST

• Mistake of filing Form-B2B instead of B2C: Orissa HC Allows Correction in GSTR-1 to get ITC

• GST: Goods/ Services for Installation of Solar Power Panel are Plant and Machinery, ineligible for ITC, rules AAR

• Exporter eligible for recovery of unused GST ITC under RCM on transportation costs to GTA: AAR 

• Gift or not? The confusion over GST on promotional schemes run by businesses

• Relief for ITC claimed for unmatched invoices in GSTR 2A for FYs 2017-18 & 2018-19

Digital Services Tax

• Tax Cannot Be Levied Differently On Chargers Sold With Mobile Phones: Karnataka High Court

E-Commerce / Electronic Services

• Myntra is not Eligible for ITC on Vouchers which are Neither “Goods” nor “Services”

• Union Budget 2023: India Proposes GST Amendments to Scope of Online Information and Database Access Retrieval, Penalty for Offences by E-Commerce Operators

• Tax measures in budget 2023-2024, including GST-related measures

• India releases Union Budget 2023

• Highlights From India’s Union Budget FY 2023-2024 

• Budget 2023 brings More Tax Benefits for Electric Vehicles

• Budget 2023-2024 Speech of Nirmala Sitharaman
• Budget 2023-2024 Speech of Nirmala Sitharaman – VATupdate

• India to review rules on how it taxes foreign digital services

E-Invoicing

• NIC introducing the second portal of the e-Invoice system from April 1, 2023

• HSN Code Reporting in e-Invoice on IRPs Portal

• GSTN issues Advisory on HSN Code Reporting in GST e-Invoice on IRPs Portal

• GST e-Invoice System enables ‘E-Invoice voluntary enablement’ for FY 2022-23

• GST e-Invoice System enables ‘E-Invoice voluntary enablement’ for FY 2022-23

• GST e-invoice system is now available to be voluntary

• GST e-Invoice System enabled the ‘E-Invoice voluntary enablement’ for FY 2022-23

• For ease of GST e-invoice registration, GSTN authorises 4 private players

• Travelling without proper E-Way Bill attracts Penalty: Calcutta HC

• Valid E-way Bill Mandatory For Transporting Goods under GST Law

• GST e-Invoice: 4 Digit HSN Codes to be Blocked Soon

• E-Invoice System will not accept 4-digit HSN codes; Date for blocking e-Invoice generation having HSN code as 4-digits will be intimated Soon

• E-invoice Registration Services: GSTN Launches Multiple IPRs on recommendation of GST Council

• Cygnet IRP (Invoice Registration Portal) goes live for e-Invoicing

• New Invoice Reporting Portals

• GSTN launches e-invoice registration services with private IRPs at the recommendation of the GST Council

• GSTN issued important advisory on New e-Invoice Portal

• Important Update on GST e-Invoice Portal: GSTN issues Advisory on New e-Invoice Portals on boarding four new IRPs

• Important Update on GST e-Invoice Portal: GSTN issues Advisory on New e-Invoice Portals on boarding four new IRPs

• E-Invoicing For Reverse Charge Transactions

• Everything a business needs for E-invoicing under GST

Environmental Tax

• Carbon Border Tax – Why it may have adverse impact on India’s exports to the EU

Excise

• Tax Dues in SVLDRS cannot Exceed the Amount Confirmed by Central Excise Department: Delhi HC

• Central Excise Department cannot decide If Activities amounted to Manufacture or not: CESTAT quashes SCN

• MP introduces new excise policy

• Changes under Customs & Excise – Key Highlights of Union Budget 2023
• CESTAT Weekly Round Up

Exemption

• Disability aids, appliances should not attract 5% GST: Parliamentary panel

• Central Govt notifies Customs Duty Exemption for all imported drugs and Food for Special Medical Purposes for personal use for treatment of all Rare Diseases

• ATR Training to Commercial Pilots do not result in Qualification but only Course Completion: AAR Rules No GST Exemption to such Service

• Sawant: Budget to have new schemes under GST, VAT

• High Court: Sale of Wheat Bran Exempt from VAT

• Exemption to Affixed Tracking Device on Container at the Time of Import, as Recommended by the GST Council’s 49th Meeting

• Exemption on Coal Rejects Supplied to/ by a Coal Washery, as Recommended by the GST Council’s 49th Meeting

• No GST on bouquets made with dry parts of plants, foliage, flower buds and grasses

• ICAI issued Handbook on Exempted Supplies under GST

• No Service Tax on health care services provided by the clinical establishments by engaging consultant doctors

• No GST Exemption to Parts and Accessories of Hearing Aid: AAAR

• No Service Tax on Notice Pay Recovery: CESTAT Quashes Demand based on CBIC Circular Exempting GST

Export

• Trade Infrastructure for Export Scheme being implemented for creation of appropriate infrastructure for the growth of exports

• Trade Infrastructure for Export Scheme being implemented for creation of appropriate infrastructure for the growth of exports

• Exporter eligible for recovery of unused GST ITC under RCM on transportation costs to GTA: AAR 

• Withdrawal of the Export Obligation Discharge Certificate Online Monitoring System for Advance/EPCG Authorisations by DGFT

• GSTN enables Functionality to furnish a LUT for FY 2023-2024

Fraud / Tax Evasion

• Plugging leaks: Anti-evasion steps in focus to boost Delhi govt’s GST revenues

• Issues Invoices without Supply of Goods: GST Officials Arrests Trader for Tax Evasion

• 447 Firms Yet to Pay VAT Dues to Gujarat Govt

• GST evasion: Megasoft coughs up Rs 5 crore in dues

• GST evasion scam of over ₹20 crore detected, 1 held

• Minor discrepancy in the e-way bill would not attract penalty proceedings

• GST Council meeting tomorrow: Here’s what’s on agenda

• Govt. likely to place reverse charging of GST on scrap before Council

• New scam in Gujarat; 1500 Aadhaar cards used illegally to generate bogus GST numbers

• GST return filings up from 60 percent two years ago to 85 percent

• GST officers have no power to seize cash during search operations

• To counter digital savvy evaders, GST to set up 5 forensic laboratories: CBIC Chairman Vivek Johri

Free Trade Agreement

• Australia-India Economic Cooperation and Trade Agreement enters into force

Implementation / Reform

• GST 2.0: Is this the right time? And what kind of reforms do we need?

• T.N. Finance Minister: Reform proposals to make GST system more efficient

Importation

• GST and Compensation Cess Benefit Excluded from MOOWR Scheme

• Exemption to Affixed Tracking Device on Container at the Time of Import, as Recommended by the GST Council’s 49th Meeting
• Discontinuation of Tariff Rate Quota for Import of Crude Sunflower Seed Oil w.e.f. April 01, 2023
• DGFT issued clarification on the Implementation of the Paper Import Monitoring System

Intra-Community Transactions

• Budget 2023-2024 Speech of Nirmala Sitharaman – VATupdate

Invoice

• Discrepancy in Amount Mentioned in E-Way Bill and Tax Invoice: Orissa HC directs Fresh Adjudication

• Carrying of physical copy of Invoice is mandatory – Soft copy is not valid: HC

• Check the authenticity of your GST bill

• Check the authenticity of your GST bill

• Issues Invoices without Supply of Goods: GST Officials Arrests Trader for Tax Evasion
• Bogus invoices row: GST authorities summon insurance intermediaries
• Composition Taxpayers cannot Issue Taxable Invoice or Collect GST from Customers and Claim ITC: CBIC Clarifies

• TDS not applicable on trade discount allowed to customers if specified in invoice

• Expected Changes in GST; Union Budget 2023-24 in Finance Bill 2023

• Supply by Project Implementing Agency to the State Govt. Department is required to issue tax invoice on the contract value

Legislative Change

• GST tribunal, InVITs among likely 60 changes to Finance Bill, 2023

• AP Assembly Passes VAT Amendment Bill

• Detailed Agenda and Minutes of the 48th Council meeting are now available on the GST Council website

• Analysis of GST changes proposed in Union Budget 23-23

• Finance Bill- 2023 Changes In GST Laws

Liability (Reverse Charge/Withholding)

• Companies not to pay GST on employees’ share of canteen charge, rule AARs

• Company Director forcibly taken to GST office to Deposit GST Demand: P&H HC Orders to Refund Sum with Interest

• Check the authenticity of your GST bill

• Check the authenticity of your GST bill

• HUL and P&G pay Part Payment of GST dues in Cross Charge Mechanism Follows GST Dept. Enquiry

• GSTN issued advisory on opting for payment of tax under the forward charge mechanism by a Goods Transport Agency

• 49th GST Council Meeting: Key Highlights

• VAT and Sales Tax Dues have no Priority over Dues of Secure Creditors who Exercise Powers under the SARFAESI Act

• Govt. likely to place reverse charging of GST on scrap before Council

• Reverse Charge Mechanism (RCM) under GST – Provisions & Notifications

• E-Invoicing For Reverse Charge Transactions

• No GST payable under RCM on Procurement of Renting of Immovable Property Services from SEZs

• Can pre-deposit for Appeal in GST need to be paid by Cash or ITC?

• MOF releases its GST recommendations

• IGST Applicable to Transfer of Monetary Proceeds by IVL India under Reverse Charge Mechanism: AAR Maharashtra

• IGST Levied On Ocean Freight Not To Be Reviewed By GST Department

• Subsumption of Service Tax will not Absolve Liability to Pay GST If Service Tax was agreed to be Paid: Telangana HC

• GST CASE DIGEST: Tax Liability on Composite and Mixed Supplies

Place of Supply

• 49th GST Council Meeting – Rationalisation of the place of supply

• IGST Levied On Ocean Freight Not To Be Reviewed By GST Department

Private Use

• Gift or not? The confusion over GST on promotional schemes run by businesses

Rate

• Liquidated damages in certain cases to draw 18% GST, says AAR

• Group of ministers likely to propose 18% GST for games of skill, 28% for chance

• Lower 12% GST for services linked to flat construction

• AAR and AAAR Weekly Round-Up

• Disability aids, appliances should not attract 5% GST: Parliamentary panel

• GST on Hotels/ Restaurants may be increased to 12% from 5% with ITC benefit: Sources

• Roof mounted AC units for passenger coaches subject to 28% GST

• Roof mounted AC units for passenger coaches subject to 28% GST

• VAT Cut Reduced Revenue from Fuel by Rs 10,500 Crore

• VAT Reduction on ATF is Welcome but not Enough

• Maharashtra Reduces VAT on ATF to 18%

• VAT Charged on Petrol & Diesel in State won’t be Reduced

• Frozen food supplied to airlines, hotels, other firms to attract 18% GST, rules Karnataka AAR

• Analysis of Latest GST Rate Notifications Dated 28th Feb 2023

• Service provided by CGHB not Eligible for GST at Nil Rate: AAR

• Charger sold in mobile not subject to higher VAT
• CBIC notifies Revised GST Rates and Customs Duties with Immediate Effect

• Madhya Pradesh Budget: Traders demand VAT and stamp duty rationalisation, farmers want relief for defaulters

• Levy 5% GST on natural gas to reduce fertiliser subsidy

• Composite Supply covers ‘Setting up of Network’ : AAAR upholds 12% GST on Supply of Services

• Merchandise exporters to pay 18% GST on shipping costs: Govt

• GST Council makes recommendations regarding amnesty schemes and GST rate changes

• Major GST Rate Changes and Exemptions recommended by 49th GST Council Meeting

• Temporary GST relief for automakers manufacturing MUVs, no decision yet

• GST Council slashes GST Rate on Loose Rab Jaggery to Nil, Packaged and Labeled Rab to Attract 5% GST

• Mosquito Repellent ‘Good Knight’ Is An Insecticide, 4% VAT Applicable: Orissa High Court

• 49th GST Council Meeting – Clarification on GST rate

• 49th GST Council Meeting – Approval of report of GoM on Capacity based taxation and special composition scheme

• 49th GST Council Meeting – Clarification on GST rate changes and Exemptions

• 5% GST on pre-packed food: FM Balagopal’s claim belied

• Weekly GST Communique dated February 13, 2023

• VAT reduced on aviation turbine fuel

• VAT: Writ Court cannot decide on Classification of Goods, rules Calcutta HC

• Punjab imposes 90 paise per litre VAT on petrol, diesel

• India delays simplification of GST rates until 2024

• India will not merge GST tax rates in 2023-24: Revenue Secretary Malhotra

• Government will not merge GST tax rates in 2023-24; Official

• GST Council to meet on February 18 at New Delhi: GST Appellate Tribunal in Agendas

• Economic Survey 2023 notes changes in GST Rates in FY 23 by CBIC

• 18% GST on air freight leaves bad taste in the mouths of Indian betel leaf exporters

• Clarifications On Applicable GST Rates on Certain Goods

• Administering of COVID-19 vaccine by hospitals is a composite supply and liable for GST at 5%

• Forest Permit Fee attracts 18% GST: AAAR

• Weekly GST Communique dated January 23, 2023

• MOF releases its GST recommendations

• 18% GST applicable on Renting Immovable Property to an Educational Institution

• CBIC Clarifies GST rates of Certain Goods as Recommended by GST Council

• Additional Liability after GST Rate Changes: Chhattisgarh HC directs Dept to Consider Representation

• 18% GST leviable on Interactive Flat Panel Screens if used for data processing purposes only

• GST @18% leviable on doorstep healthcare and logistics services provided to senior citizens

Real Estate/Immovable Property

• Other Charges like Water Supply Connection Charges, Electricity Meter and Security Deposit Amounts are Inextricably Linked with Construction of Residential Apartment, attracts 12% GST

• No GST on Advances from Prospective Buyers for sale of land with Basic Amenities: AAAR

• No GST on Advances from Prospective Buyers for sale of land with Basic Amenities: AAAR

• GST on Real Estate Transactions

• Order of Property Attachment U/S 45 of Gujarat VAT Act for non payment of tax is invalid, If property were free from Encumbrances: Gujarat HC

• 49th GST Council Meeting: Key Highlights

• TDS Rate Chart for FY 2023-2024 (AY 2024-2025)

Refund

• Case Digest: Interest on Delayed GST Refund

• Day Before, Industries look Forward to Improved Infrastructure, Initiation of VAT Refund in Budget

• GST refunds on shopping for foreign tourists on the anvil

• GST Refund claim cannot be Denied for want of Electronic Filing Based on CBIC Circular When Rules Allow Manual Filing

• Subsequent Addition of GSTIN in GST Refund Form insufficient reason for Disallowance of Claim: Gujarat HC

• “Risky exporter” entitled to provisional refund of 90% of integrated GST (IGST)

• Refund claims cannot be considered as dubious on the basis of erroneous findings

• Refund cannot be denied for an inadvertent error which was subsequently rectified

• Rejection of GST refund u/s 77(1) of CGST, cannot be claimed on fresh application: Jharkhand HC

• GST Refund Application can’t be rejected on Limitation since Period from 01.03.2020 to 28.02.2022 was Excluded: Delhi HC

• Delay in VAT Refund: Delhi HC Slams Dept for Unnecessary Burden If Interest on Ex-Chequer and Unnecessary Imposition on Judicial Time

• GST Regime Brought Transparency, IT Refunds Initiated Within Few Days of Filing Returns: President Droupadi Murmu

• Can refund of IGST be granted when mistakenly drawback is claimed under column “A” of drawback schedule?

• Foreign tourists may get tax refunds on goods bought in India

• Overseas tourists may get tax refunds on goods purchased in India

• Whether an alternate mechanism for manual refund of GST tax in absence of electronic credit can be adopted?

• No Co-relation Required to Claim Refund: CESTAT allows Refund of Service Tax paid for Banking and Financial Services

• Exporter eligible for recovery of unused GST ITC under RCM on transportation costs to GTA: AAR

• Can eligible refund of GST paid on transaction be denied where procedure as per circular is not followed?

• Dealer cannot be compelled to carry forward the ITC to GST regime instead of refund

Registration

• CBIC notifies New Procedure for Revocation of Cancellation of GST Registration

• GST registrations cancelled for non-filing of Return – Amnesty Scheme notified

• Penalty Cannot be levied for Late Filing of GST Returns during Cancellation of GSTIN: Delhi HC

• How to check GST registration status online; Know Here

• No restriction for GST Registration for Professionals on Residential Address

• SOP for Cancellation of GST Registration & Repository of Non-genuine Taxpayers

• Application for Revocation of Cancellation of GST Registration without stating reason is Cryptic: Gujarat HC

• Verify GSTIN, GST-3B return authenticity before allotting contract, releasing payment: J&K Govt

• Cancellation of GST Registration without providing a reason in SCN/Order is not Valid: Gujarat HC

• GST Council extends Time Limit for Application for Revocation of Cancellation of GST Registration and One Time Amnesty for Past Cases

• 49th GST Council Meeting – Extension of time limit for application for revocation of cancellation of registration

• Denial of ITC due to Cancellation of GST registration of Other Dealer: Calcutta HC directs Re-Adjudication

• No Late fees to be charged if returns not filed due to cancellation of GST registration, which was restored subsequently

• Has your client’s GST Registration ever been cancelled for Non-Filing of the Return?

• Violation of Natural Justice Principles: Patna HC restores GST Registration

• Cancellation of GST Registration without proper explanation is not sustainable

• Cancelled GST registration can be restored upon fulfilment of conditions

• GST Registration cancellation order set aside due to lack of reasoning

• Has your client’s GST Registration ever been cancelled for Non-Filing of the Return?

• Tax Number Validation in India: Everything you need to know

• Patna HC quashes GST Registration Cancellation Order passed without stating reason

• GST registration applicants’ details will be taken from IT database: CBIC

Reporting / Compliance

• Constitution of GST tribunal goes against several rulings of Supreme Court

• GSTR-9 Non-Filing Amnesty Scheme: All You Need to Know

• GST Amnesty scheme now available for non-filers of GSTR-9

• What are GSTR-2B and GSTR-2A statements?

• Analysis of All GST Notifications Issued on 31st March 2023

• GST Portal Update: Reduced Late Fees for Pending GST Annual and Final Returns GSTR-9, GSTR-9C and GSTR-10 Implemented

• Analysis of 8 GST Notifications issued on 31st March, 2023

• CESTAT Weekly Round-Up

• Supreme Court and High Court Weekly Round-Up

• Latest GST Amendments Effected from 01.04.2023 vide Notifications Issued on 31-03-2023

• CBIC notifies Full Fee Waiver for delayed filing of GST Return Form GSTR-4 with Nil Tax Payable

• Amnesty cum Late Fees Reduction for Annual GST Return

• Final Return GSTR-10 Amnesty/Late Fee Reduction

• Penalty Cannot be levied for Late Filing of GST Returns during Cancellation of GSTIN: Delhi HC – VATupdate

• GST Checklist for the End of Financial Year 2022-2023

• Top 22% firms remit 90% of GST kitty, says Union Finance Minister Nirmala Sitharaman

• Key GST Compliances for Year End 2022 & New Financial Year 2023

• CESTAT Weekly Round – Up

• Important Things from GST Aspect To Remember This March 2023 ending!

• TDS on online gaming applications now effective from 1 April

• Recent Updates In GST till 23rd March 2023

• Amendments w.r.t. GST in the Finance Bill, 2023 passed by Lok Sabha

• Financial Year End 2023 – GST Checkpoints

• GSTN issues Advisory on HSN Code Reporting in GST e-Invoice on IRPs Portal

• GSTN issued Advisory on HSN Code Reporting in e-Invoice on IRPs Portal” in GST

• GSTN enables PAN-Linked Inter-GSTIN Cash Ledger Amount Transfer through Form GST PMT-09 in Portal

• Rectification of Errors Under GST

• Check the authenticity of your GST bill – VATupdate

• GST- 7 Key Activities to be carried out at the Year End 2022-23

• CESTAT Weekly Round-Up

• Check the authenticity of your GST bill

• GST- 7 Key Activities to be carried out at the Year End 2022-23

• CESTAT Weekly Round-Up

• Are you Ready for FY 2023-24 under GST

• Indirect Tax Weekly Digest | 14 March 2023

• Are you Ready for FY 2023-24 under GST

• Indirect Tax Weekly Digest | 14 March 2023

• Invoices, cheque payment not sufficient to claim ITC under VAT: SC

• For ease of GST e-invoice registration, GSTN authorises 4 private players

• CESTAT Weekly Round-Up

• Alco-Beverages In GST: Not So Easy

• Activities to be undertaken for GST Compliances of FY 2022-23 in March 2023

• Weekly GST Communique dated March 13, 2023

• GST amount to be adjusted if there is an issue of mismatch in GST Return with Bank Statement

• Income Tax Returns vs GST Annual Returns (GST Annual Return Check)

• ITAT Weekly Round-Up

• Advisory on Mandatory reporting of 6 digit HSN codes

• E-way bill generation dipped to 3-month low in February, GST collection may be impacted in March

• Weekly GST Communique dated March 06, 2023

• Govt releases CESTAT e-Filing Software User Manual

• GST Portal Update: GSTIN to GSTIN Cash Ledger Balance Transfer by GST PMT-09

• AAR and AAAR Weekly Round-Up

• Supreme Court and High Court Weekly Round-Up

• New Invoice Reporting Portals
• 447 Firms Yet to Pay VAT Dues to Gujarat Govt

• VAT Still Remains the King

• Odisha Records 40% Growth In GST Collection During Feb 2023

• Know the Due Dates for GST Compliances for March 2023

• Weekly GST Communique dated February 27, 2023

• Verify GSTIN, GST-3B return authenticity before allotting contract, releasing payment: J&K Govt

• GST Portal Update: ARN now shows Information regarding State and Center Jurisdiction

• Important Update on GST e-Invoice Portal: GSTN issues Advisory on New e-Invoice Portals on boarding four new IRPs

• GSTN releases Advisory for Geocoding of Principal Place of Business: New Functionalities added to GST Portal

• GSTN Advisory on Geocoding of Address of Principal Place of Business

• Due to scheduled maintenance activities, E-filing site and associated services will not be available on these dates

• Weekly GST Communique dated February 20, 2023

• Tax Dues in SVLDRS cannot Exceed the Amount Confirmed by Central Excise Department: Delhi HC

• GST revenues grew 12.7% in January, 2023

• GST appellate tribunal will reduce pendency of cases, enable faster resolution, enhance ease of doing business

• Overview of the different GST Return (GSTR) Filings

• 49th GST Council Meeting: Key Highlights

• GST Council Meeting rationalizes Late fee for belated filing of Annual GST Returns in FORM GSTR-9

• Consensus Reached on Constitution of GST Tribunal, Language Modifications needed on GoM recommendation: GST Council

• ITAT Weekly Round-Up

• GST Council Meeting: Entire Balance of GST Compensation due to States to be cleared on Feb 18, 2023

• GSTN issues Important Advisory: Enables adding of Negative Value in ITC (Table 4) of GSTR-3B in GST Portal

• Government of India to clear entire pending balance GST compensation of Rs. 16,982 crore for June’2022

• GSTN Introduces much-awaited changes in GSTR-3B; Negative Values in Table 4 (ITC) of GSTR-3B are now LIVE on GST portal

• GST Council Report on Online Gaming, Casinos, Race Courses Not on Council’s Agenda: Sources

• GST compensation delayed in some states due to lack of AG certificates, FM says ‘Kerala hasn’t sent since…’

• Delay in GST fund: FM asks states to follow rules

• AAR AND AAAR Weekly Round-Up

• Regular taxpayers can opt for Composition Scheme for FY 2023-24; GSTN enabled functionality

• Expiry of E-Way Bill during Transportation due to Breakdown of Vehicle: Calcutta HC Upholds Proceedings

• Madras HC Allows Carry Forward of Unadjusted VAT TDS to GST regime

• ICAI published a Compilation of Significant Judicial and Advance Rulings in GST

• Gujarat Government releases Model GST Audit Manual 2022

• Changes in GST Portal: GSTN modifies Auto-population of ITC in GSTR-3B

• GST return filings up from 60 percent two years ago to 85 percent 

• Having trouble logging into the GST portal; GSTN’s technical team is working to resolve the issue at earliest

• Highlights From India’s Union Budget FY 2023-2024 

• 49th GST Council Meeting will be held at New Delhi on February 18, 2023

• GST return filings up from 60 percent two years ago to 85 percent

• Thought leadership: India Union Budget 2023-24_An Overview

• Tax World reacts to Indirect Tax/GST proposals in Budget 2023

• Changes in Budget 2023-24 – Extensive analysis by Tattvam & Anantham Legal

• Impact Analysis of Budget 2023 From GST Perspective

• Budget 2023: Effects of Income Tax, Customs and GST Changes on the Life of Working Class

• Finance Bill 2023 proposes to Decriminalise Various GST Offences

• Changes under GST – Key Highlights of Union Budget 2023

• Request for waiver of late fee/penalty for delay in filing GSTR-9 & GSTR-9C

• Budget 2023-2024 Speech of Nirmala Sitharaman

• Increase in GST Taxpayers from 70 Lakhs in 2017 to 1.4 Cr in 2022: Economic Survey 2023 observes increase in formal businesses

• Expected Changes in GST; Union Budget 2023-24 in the Finance Bill 2023

• Indirect levies generate 53% of govt tax revenue

• CESTAT Weekly Round-Up

• Supreme Court and High Courts Weekly Round-Up

• AAR and AAAR Weekly

• Higher GST mop-up partly due to rise in economic activity: Piyush Goyal

• US industry urges FM to rationalise, simplify direct and indirect taxes in India

• GSTN will soon allow negative values in Table 4 of GSTR-3B

• GST DRC-07 Must be Issued “along with” Notice and SCN in Prescribed Format without Striking out Irrelevant Particulars Invalid

• Launch of New GST Reports in ADVAIT

• GSTN Issues Advisory on facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Returns

• Assessee allowed to rectify its GST Returns after the deadline

• Assessee permitted to make changes in Form GSTR-3B for the months of July, 2017 and March, 2018

• CESTAT Weekly Round Up

• Recent Clarification on GST till 22nd January 2023

• Differences in input tax credit between GSTR 2A and GSTR 3B

• GSTN issued advisory on taxpayers facing issue in filing GSTR-3B

• GST Portal Issues Advisory on facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Returns

• Advisory on taxpayers facing issue in filing GSTR-3B

• Assessee allowed to rectify the bonafide errors committed in filing of Forms and GST Returns for FY 2017-2020

• Weekly GST Communique dated January 16, 2023

• Mistake of filing Form-B2B instead of B2C: Orissa HC Allows Correction in GSTR-1 to get ITC

• GST- Avoidance of undue harassments to taxpayers – Instructions

• Constitutional Challenges of GST: A Perspective

• Bonafide Mistakes in GSTR-3B can be Rectified as per CBIC Circular: Karnataka HC allows Wipro to Revise GSTR-3B for 3 Years

• How to File GST Return Quickly ?

• VAT Dept cannot Suspect Purchases Due to Minor Discrepancies in Books: Allahabad HC

• GST Portal releases Module wise New functionalities

• GST Council Newsletter for the month of December 2022

Supply of Goods

• State Of Tripura Has No Jurisdiction To Levy VAT For Supply Of LPG Cylinder Under Work Orders Executed Outside The State: Tripura High Court

Supply of Services

• 49th GST Council Meeting – Rationalisation of the place of supply

• Supply of telecommunication services to a local authority is a taxable service

Tax Point (When the Chargeable Event Occurs)

• Time of Supply of Services under GST

Taxable Amount

• Liquidated damages in certain cases to draw 18% GST, says AAR

• CGST Rule 89(4C) Amendment regarding Valuation of Zero-rated Supply of Goods Unconstitutional: Karnataka HC

• TDS Not Applicable to Trade Discount to Customers: ITAT

• Sale of Voucher is not chargeable to GST – High Court

• Cost of Transport of Goods from Seller to Buyer does not form part of “Sale Price” under VAT Act

Taxable Person

• LLP is a body corporate & liable to charge GST on security services

• Advisory for the taxpayer wishing to register as “One Person Company” in GST

• CBDT directs DGIT (Systems), New Delhi, to furnish the response to TN Govt in the form of flag based on Taxpayers status

Taxable Transaction

• No GST on Amount of Portion of Canteen Charges Recovered from Employees: AAR

• Supreme Court Rules Against Sales Tax on SIM Cards and Value-Added Services

• Liquidated damages in certain cases to draw 18% GST, says AAR

• GST applicable on voluntary payment by outgoing CHS member

• No GST applicable on Amount Recovered from Employees for Canteen and Transportation Facilities: AAR

• Manipur to Levy VAT on Alcoholic Beverages

• Supply of Goods to the overseas customer is neither a Supply of Goods nor a Supply of Services: Karnataka AAR

• Both Sales Tax and Service Tax cannot be made applicable on the same transaction: CESTAT

• Both Sales Tax and Service Tax cannot be made applicable on the same transaction: CESTAT

• Other Charges like Water Supply Connection Charges, Electricity Meter and Security Deposit Amounts are Inextricably Linked with Construction of Residential Apartment, attracts 12% GST

• No service tax on corporate guarantees by parent companies to its subsidiaries: Supreme Court

• No Service Tax on Corporate Guarantee in Absence of Consideration

• GST Rate Applicable on Lease of Pre-owned Motor Vehicles as per Central Tax Rate Notification: AAR

• GST Not Applicable on Notice Pay Recovery from Outgoing Employee: AAR

• Supply of Spraying Services are Non- Taxable under GST: AAR

• Major Reliefs in GST Regime: Central Govt notifies Amendments to GST Return Filing Late Fees, Cancellation of Registration and More

• Actor Anushka Sharma Liable to Pay Sales Tax as First Owner of Copyright: Sales Tax Dept in Bombay HC

• Sale of small plots of land with development work is not taxable under GST

• Bring Petroleum Products under GST

• Levy on Extra Neutral Alcohol under State VAT or GST: Bombay HC defers hearing as matter pending with Supreme Court

• No Service Tax can be levied on take-away/parcel food from restaurants

• No GST on Advances from Prospective Buyers for sale of land with Basic Amenities: AAAR
• No Service Tax can be levied on take-away/parcel food from restaurants 

• 49th GST Council Meeting Clarifies GST Levy on Services provided by Courts

• Transporting own Machinery from One place to Another for Execution of Particular Work not Liable to GST: Calcutta HC directs to serve SCN for Conformation of Penalty

• TDS not applicable on trade discount allowed to customers if specified in invoice

• No GST on Issuance of Prepaid Payment Instrument Vouchers 

• MIDC plot transfers to third party under GST scanner

• An additional fee imposed on car park customers without VAT

• Supply of telecommunication services to a local authority is a taxable service

• Buying and Selling of SIM Cards and Recharge Coupons does not amount to providing Business Auxiliary Service: CESTAT

• Pharma companies seek clarity from Bombay High Court on free samples to be considered as genuine expense under GST

• Integrated Desktop Computer cannot be classified as ‘portable device’

• No GST will Charge on Reimbursement of Tree Cut Compensation paid to Farmers and Land Owners, If the Applicant qualify to be a Pure Agent : AAR

• Installation of Thermal Insulation is ‘Works Contract Service’, No Service Tax: CESTAT

• No GST on charges collected from employees for canteen services provided under contractual agreement

• CBIC issued clarifications regarding the applicability of GST on certain services

• Services provided by GTA not classified as ‘Clearing and Forwarding Agency’ service

• CBIC Clarifies Applicability of GST on Certain Services

• Affiliation services of a university to its constituent colleges is ‘Supply of Service’ and is liable to GST

• No Service Tax on Notice Pay Recovery: CESTAT Quashes Demand based on CBIC Circular Exempting GST

• GST on free samples and supplies

Tax Authorities / Penalties

• Madhya Pradesh HC directs department to Refund pre-Deposit with 6% Interest

• GSTR-9 Non-Filing Amnesty Scheme: All You Need to Know

• One-time Amnesty Scheme for regularisation of default of EO under Advance Authorisation and Export Promotion Capital Goods Scheme

• New GST Amnesty Scheme w.e.f. 01/04/2023

• GST Amnesty scheme now available for non-filers of GSTR-9

• Finance Ministry to constitute 16th Finance Commission this year

• Finance Ministry to review GST systems on April 4: Sources

• GST Portal Update: Reduced Late Fees for Pending GST Annual and Final Returns GSTR-9, GSTR-9C and GSTR-10 Implemented
• Amnesty cum Late Fees Reduction for Annual GST Return
• Final Return GSTR-10 Amnesty/Late Fee Reduction

• Aadhar authentication & biometric verification rules under GST amended

• Karnataka HC quashes Rule 89(4)(C) of CGST Rules, 2017

• Penalty Cannot be levied for Late Filing of GST Returns during Cancellation of GSTIN: Delhi HC 

• Expiry of GST e-Way Bill during Transit: Tripura HC quashes imposed Penalty

• VAT cases: SGST Department serves notices on 8,000 assessees

• Indirect tax dept employs data analytics, big data and AI/Machine Learning

• Lok Sabha approves setting up of GST Appellate Tribunal to solve disputes

• Weekly GST Communique dated March 27, 2023

• March 23 GST Compliances / Tasks

• Supreme Court and High Court Weekly Round-Up

• GST appellate tribunal may be headed by a former Supreme Court judge

• Know how taxpayers can file complaints on GST portal

• Non-Compliance of Statutory GST Requirements: Madras HC upholds Penalty

• GST: Know how taxpayers can file complaints on GST portal

• Madras HC directs to accept Personal Bond in lieu of Bank Guarantee as condition for stay of Assessment Order

• Amnesty for pre-GST tax arrears extended

• Amnesty for pre-GST tax arrears extended

• Maharashtra State Budget 2023: Introduces Amnesty Scheme for GST from 1st May 2023

• Proposal for Maharashtra VAT Amnesty Scheme by BJP CA Cell, Mumbai

• Auditors of large firms to keep records in Entity DigiLocker

• HP State Cabinet approves Sadhbhawana (Third) Legacy Scheme to dispose 50,000 VAT & CST Cases

• Appealable Orders (to GST Tribunal) not to be Implemented till Tribunal Becomes Operational – Bombay HC

• Orissa HC directs Appropriate Authority to consider difficulty faced by Contractors due to change in GST regime on Works Contract

• GSTN releases Advisory for Geocoding of Principal Place of Business: New Functionalities added to GST Portal

• Govt Spent Rs. 1379.70 Crores for GST Portal Development and Maintenance

• GST provisions cannot be interpreted to deny the right to trade and commerce to any citizen

• Bogus invoices row: GST authorities summon insurance intermediaries

• Minor discrepancy in the e-way bill would not attract penalty proceedings
• Order of Property Attachment U/S 45 of Gujarat VAT Act for non payment of tax is invalid, If property were free from Encumbrances: Gujarat HC
• GST Council Meeting rationalizes Late fee for belated filing of Annual GST Returns in FORM GSTR-9

• Summary of the recommendations of the 49th GST Council meeting

• Recommendations of 49th GST Council Meeting

• 49th GST Council Meeting: Key Highlights

• Failure to give the opportunity to Assessee Invalidates the Assessment Order: Madras HC

• State to introduce new tax dispute settlement scheme

• No Penalty If Attempt to Evade Tax Not Proved: Punjab & Haryana HC

• Negligible Delay in filing: Calcutta HC condones Delay in Filing GST Appeal

• Supreme Court and High Courts weekly Round-Up

• CGST and SGST Authority cannot simultaneously prosecute the assessee on the same subject matter

• Delay in VAT Refund: Delhi HC Slams Dept for Unnecessary Burden If Interest on Ex-Chequer and Unnecessary Imposition on Judicial Time

• Interest on delayed payment of tax under section 50 of GST act – An analysis

• Union Budget 2023: India Proposes GST Amendments to Scope of Online Information and Database Access Retrieval, Penalty for Offences by E-Commerce Operators

• GST Council meeting delayed; likely to be held February end

• Indirect tax board keen on widening taxpayer base with technology and audit tools

• Supreme Court and High Courts Weekly Round-Up
• GSTN will soon allow negative values in Table 4 of GSTR-3B

• Supreme Court notice on Kerala GST law permitting levy of tax under repealed VAT regime

• GST officers have no power to seize cash during search operations

• Govt. working on making GST audits uniform across the country which will make scrutiny of GST compliance more predictable for businesses

• To counter digital savvy evaders, GST to set up 5 forensic laboratories:

• To counter digital savvy evaders, GST to set up 5 forensic laboratories: CBIC Chairman Vivek Johri

• Ex-Parte Order for GST Demand without granting Personal Hearing: Gujarat HC quashes Proceedings, Directs to Issue Physical Notice

• State Of Tripura Has No Jurisdiction To Levy VAT For Supply Of LPG Cylinder Under Work Orders Executed Outside The State: Tripura High Court

• Delivery of Goods to Different Location Not Mentioned in E-Way Bill to Attract Maximum Penalty

Technology

• Indirect tax dept employs data analytics, big data and AI/Machine Learning
• Cygnet IRP (Invoice Registration Portal) goes live for e-Invoicing
• GSTN issued important advisory on New e-Invoice Portal

• No TDS on Software Trading If Sales Tax is Already Remitted: ITAT

TOGC (Transfer of a Going Concern)

• No GST on biz vertical sold as ‘going concern’

VAT Identification Number

• New scam in Gujarat; 1500 Aadhaar cards used illegally to generate bogus GST numbers

Vouchers

• Vouchers – Whether Goods or Services, leviable to GST and corresponding GST Credit on same

• Myntra is not Eligible for ITC on Vouchers which are Neither “Goods” nor “Services”

• Vouchers not subject to GST

• Vouchers – GST Implication

• No GST Applicable On Supply Of Vouchers: Karnataka High Court

• Sale of Voucher is not chargeable to GST – High Court