Substantive right to redress the grievance by way ....
S. Brithivirajan Versus Joint Commissioner(ST), Deputy Commissioner (ST), State Tax Officer [Madras High Court] Facts: The petitioner has suffered an adverse order in the hands of the respondent on 04.08.2022 for the assessment year 2018-2019. Pursuant to the assessment order dated 04.08.2022, the petitioner was issued with demand notice dated 04.08.2022, which has culminated in recovery of a sum of Rs. 11,53,720/-. The petitioner has filed the appeal before t
An unsigned Order is not a valid Order....
M/s. SRS Traders Versus The Assistant Commissioner ST and others [Andhra Pradesh High Court] Facts: Learned counsel for the petitioner submits that the impugned order dated 05.06.2023 is not signed by the authority and consequently, no order in the eyes of law. The same cannot be implemented or given effective to. He submits that the matter is squarely covered by the order passed by this Court in the case of M/s. SRK Enterprises vs. Assistant Commissioner in W.P. No
Advisory on the functionalities available on the p....
Filing of Online Declaration in Annexure V and Annexure VI for the existing GTA Taxpayers: As per the Notification No. 06/2023-Central Tax (Rate), dated 26.07.2023, the option by GTA to pay GST on Forward Charge mechanism or the Reverse Charge mechanism respectively on the services supplied by them during a Financial Year shall be exercised by making a declaration in Annexure V or Annexure VI from the 1st January of the current Financial Year till 31st March of the
Facility of enrolment for supply of goods through ....
GST Portal Updated dated 12-Oct-2023 In terms of the recent amendments to the Act and the rules and notification number 34/2023 dated 31.07.2023, persons supplying goods through e-commerce operators shall be exempt from mandatory registration under the CGST Act even if they supply goods through e-commerce operators (ECO). GSTN has developed the necessary functionality for enrolment of unregistered persons and the same is available on the p
Facility for the e- commerce operators through who....
GST Portal Update dated 12-Oct-2023 GSTN has also provided APIs for ECOs (through whom unregistered persons can supply goods) to integrate with GSTN to obtain the details and facilitate the unregistered suppliers. The APIs are for validating the demographic details of the said suppliers and also for use in tracking and reporting supplies by such persons. The details of the APIs are as f
Geocoding Functionality for the Additional Place o....
GSTIN Update Dated: 19-09-2023 GSTN is pleased to inform that the geocoding functionality for the "Additional Place of Business" address is now active across all States and Union Territories. This builds upon the geocoding functionality earlier implemented for the principal place of business, operational since February 2023. Here is a brief guide on how to utilize this feature:
Advisory on New Time limit for Reporting of Invoic....
It is to update the taxpayers that it has been decided by the GST Authority to impose a time limit of 30 days for reporting of invoices from date of invoice, on e-invoice portals. This time limit is applicable for taxpayers with AATO greater than or equal to 100 crores. Hence, the taxpayers in this category will not be allowed to report invoices older than 30 days on the date of reporting. Please note that this restriction will apply to the all document types for wh
Introducing Electronic Credit Reversal and Reclaim....
GSTIN Update Dated: 31-08-2023 “Vide Notification No. 14/2022 – Central Tax dated 05th July, 2022 (read with circular 170/02/2022-GST, Dated 6th July,2022), the Government introduced certain changes in Table 4 of Form GSTR-3B so as to enable the taxpayers in reporting correct information regarding ITC availed, ITC reversal, ITC re-claimed and ineligible ITC. The re-claimable ITC earlier reversed in Table 4(B)2 may be subsequently claimed
E-way Bill Update: New HSN Code requirements effec....
As per the Notification No. 78/2020 dated 15th Oct 2020, the tax payers, having Aggregate Annual Turnover (AATO) above Rs 5 Crore, shall use atleast 6 digit HSN code in the e-Invoices and e-Way bills and other tax payers shall use atleast 4 digit HSN code in E-Invoices and E-Way Bills. Most of the tax payers are already following this, other tax payers are requested to adapt to the change and comply by the due date. This will be made Manda
High Court upholds the Constitutional validity of ....
Thirumalakonda Plywoods versus The Assistant Commissioner – State Tax Anantapur [Andhra Pradesh High Court] The petitioner prays for writ of mandamus declaring: Whether by virtue of imposition of time limit for claiming ITC, Section 16(4) of the CGST Act violates Article 14, 19(1)(g) and 300A of the Constitution of India? Whether Section 16(2) of the CGST Act, would prevail over section 16(4) of CGST Act, and thereby if the conditi
Update on Enablement Status for Taxpayers for e-In....
As per Notification No. 10/2023 - Central Tax dated 10th May 2023, the threshold for e-Invoicing for B2B transactions has been lowered from Rs 10 crores to Rs 5 crores. This change will be applicable from 1st August 2023. To this effect GSTN has enabled all eligible taxpayers with an AATO Rs 5 crores and above as per GSTN records in any preceding financial year for e-Invoicing. These taxpayers are now enabled on all
Reduction in Monetary Limit for Issuing E-Invoice ....
Notification No. 10/2023-Central Tax dated 10-May-2023 The taxpayers having aggregate turnover exceeding Rs. 5 crores are required to generate E-Invoice w.e.f. 1st of August 2023. Earlier the turnover limit for issuing E-Invoice for the taxpayers was 10 crores which had been provided vide Notification 17/2022 – Central Tax dated 01-08-2022. Thus, all the taxpayers having aggregate turnover exceeding 5 crores in any of the preceding FY begin
Facility to opt for the payment of tax under Forwa....
Notification No. 05/2023-CT(R) dated 09-May-2023 As per Notification No. 03/2022-CT(R), the rate of tax on GTA services had been rationalized and an option to pay the tax under forward charge @ 5% or 12% [CGST + SGST] has been provided to GTA service provider. This option by GTA to itself pay GST on the services supplied by it during a Financial Year must be exercised by making a declaration in Annexure V on or before the 15th March of the preceding Financ
Deferment of Implementation of Time Limit on Repor....
GSTIN Advisory Dated: 06-May-2023 It was decided by the Government to impose a time limit on reporting old invoices on the e-invoice IRP portals for taxpayers with AATO greater than or equal to 100 crores. To ensure timely compliance, taxpayers in this category was not be allowed to report invoices older than 7 days on the date of reporting. Now, it is to inform the taxpayers that it has been decided by the competent authority to defer the imposition of ti
Proceedings under Section 74 cannot be invalidated....
M/s Naarjuna Agro Chemicals Pvt. Ltd. Versus State of U.P. and another [Allahabad High Court] Facts: Short question which is raised in the present petition is as to whether the department is enjoined to issue a notice under subsection 3 of Section 61 of Central Goods and Service Tax Act, 2017 once returns have been submitted by the assessee before initiating action under Section 74 of the Act or not ? Held: The scrutiny pr
Perquisites provided by the 'employer' to the 'emp....
M/s. AIA Engineering Limited [AAR, Gujarat] Facts: The applicant has filed this application for advance ruling in relation with the following questions: Whether GST is applicable on the amount representing the employee's portion of canteen charges recovered/collected by the applicant from its employees and paid to the canteen service provider on behalf of the employee. Whether the Company is eligible to take the ITC
Transfer of Electronic Cash Ledger balance from on....
GST Portal Update The option to transfer the amount in the Electronic Cash Ledger from one GSTIN to another GSTIN having the same PAN through Form GST PMT-09 has been made effective on GST Portal. This has been made to comply with Rule 87(14) of CGST Rules, 2017 which provides that a registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electron
Mandatory reporting of Six digit HSN Code on Invoi....
Advisory: GST E-Invoice System As per the Notification No.78/2020 – Central Tax dated 15th October, 2020 , it is mandatory for the taxpayers to mention 6-digit HSN Codes for their outward supplies having AATO more than Rs 5 Crores. After a few weeks of time , e-Invoice System will not accept 4-digit HSN codes. The date for blocking e-Invoice
High Court allowed revocation of registration taki....
Rohit Enterprises Versus Commissioner State GST Aurangabad [Bombay High Court] Facts: Since the petitioner had undergone angioplasty, and the firm suffered financial set back in pandemic situation, GST returns from August 2021 could not be filed. Resultantly, the Proper Officer cancelled the registration of the petitioner. The Dy. Commissioner/State Tax (Appeal), rejected the appeal on the ground of limitation. Held: The provisions of GST
New Functionalities made available on GST Portal r....
Label change in Statement 1 of RFD 01 for Refund on account of ITC accumulated due to Inverted Tax: In terms of the notification 14/2022, dated 05.07.2022 the column “Tax payable on such inverted rated supply of goods and services “ has been substituted with “Tax payable on such inverted rated supply of goods and services * (Net ITC/ITC availed on inputs and input services)” in statement 1 of Form GST RFD-01 filed for refun
New Functionalities made available on GST Portal r....
Re-compute Interest button in Table 5.1 of Form GSTR-3B: It enables the taxpayers to re-compute interest in case they feel there is any discrepancy in the system computed interest. Enabling validation at 4 digit HSN declaration in Table-12 of GSTR-1: Taxpayers with AATO up-to Rs.5 crores have to mandatorily enter minimum 4 digits of HSN. A warning message shall be displayed if less than 4 dig
New Functionalities made available on GST Portal r....
Automation of Drop Proceedings for taxpayers whose registration suspended upon issuance of SCN in Form GST REG17. The registration of a taxpayer is suspended on the portal if they do not file six or more consecutive monthly returns /quarterly returns (QRMP) for two tax periods in Form GSTR 3B and are issued with a system generated notice for cancellation in Form GST REG-17. This was implemented on the portal
Permission to rectify the GSTR-3B filed for the mo....
M/s. Orient Traders Vs Deputy Commissioner of Commercial Taxes (Audit) -3 [Karnataka High Court] Facts: The petitioner had imported certain goods. In July 2017 and March 2018 and due to oversight, the ITC amount was claimed in Column No. 4A(5) instead of claiming it under Column No. 4A(1) in Form GSTR-3B. The error commi
Sale of independent part of a business shall be tr....
Capfront Technologies Pvt. Ltd. [AAR, Karnataka] Facts: The applicant own a mobile application, developed and owned by them, called as “LoanFront”, which is a Fintech product and is used as a digital platform to facilitate lending of short term personal loans; they intend to transfer the said mobile application software to their wholly owned subsidiary M/s Vaibhav Vyapaar Private Limited (WPL). In view of the above, the applicant has sought advance rulin
High Court allowed refund on GST paid on Notice Pa....
Manappuram Finance Ltd. Versus Assistant Commissioner [Kerala High Court] The taxpayer paid GST on notice pay recovery made from the departing employees. However, the Central Board of Indirect Taxes and Customs (‘CBIC’) vide Circular No. 178/10/2022-GST dated August 3, 2022, clarified that GST is not payable on notice pay recovery. The taxpayer, therefore, claimed back the GST earlier paid on such notice pay recovery. The Department as well as
Extension of time limit for furnishing of GSTR-1 f....
Notification No. 25/2022-Central Tax dated 13-12-2022 The time limit for furnishing the details of outward supplies in FORM GSTR-1 for the tax period November, 2022, for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tiruvannamalai, Ranipet, Vellore, Villupuram, Cuddalore, Thiruvarur, Nagapattinam, Mayiladut
GST Compliance Calendar - December 2022....
Statutory Due Date Type of Return/ Form Period Type of Taxpayer 10-12-2022 GSTR-7 November 2022 TDS Deductor 10-12-2022 GSTR-8 November 2022 E-C
GST on amount recovered from employees towards can....
M/s. Tube Investment of India Limited [AAR Uttarakhand] Held: It has been established that the supply of food in the canteens are 'Supply of Service' by the applicant. The third party vendor has entered into agreement with the applicant for running of canteen in their unit and is paid service charges which is a supply made by the third-party-vendor to the applicant. The supply of food by the employer, i.e. the applicant to their employees is
CBIC empowers Competition Commission of India to d....
Notification No. 23/2022-Central Tax and Notification No. 24/2022-Central Tax both dated 23-11-2022 CBIC vide Notification No. 23/2022-Central Tax dated 23-11-2022, has empowered Competition Commission of India established under section 7(1) of the Competition Act, 2002, to examine whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or bot
Aggrieved Person can be the consignee of the goods....
Mehndihasan Rahemtulla Hariyani versus Deputy Commission of Revenue [Calcutta High Court] Facts: The Deputy Commissioner initiated a proceeding under Section 129 of the CGST Act, 2017 against the driver/person-in-charge of the vehicle. W.r.t the same, the petitioner’s proprietorship concern namely, M/s Akash Trading Co. filed an appeal under
Effect provided in GSTR-9 to be filed for FY 2021-....
CBIC has come up with Notification No. 22/2022-Central Tax dated 15-11-2022, making the changes in Form GSTR-9 to be filed for the FY 2021-22 relating to the effect of amendment in provisions of the time limit for availing ITC and making amendments in GST returns till November 2022. For FY 2021-22, Part V of GSTR-9 shall contains the details of particulars of transactions for the previous financial year but declared in the Returns for the period April, 2022 to October, 2022 fi
Admissibility of Input Tax Credit on the Corporate....
M/s Bambino Pasta Food Industries Private Limited [AAR Telangana] In the instant case, during the COVID time applicant donated oxygen plant to AIIMS hospital. Assessee submission that CSR activity is to be considered as "used or intended to be used in the course or furtherance of business" as CSR expenditure is mandatorily required to be incurred to comply with the Companies Act, 2013 Held: Expenditure made towards corporate responsibility under
Whether receipt of liquidated damages on account o....
M/s. Achampet Solar Private Limited [AAAR, Telangana] Held: The CBIC has issued Circular No. 178/10/2022-GST dated 3.8.2022 related to GST applicability on liquidated damages. As per the circular where the amount paid as ‘liquidated damages’ is an amount paid only to compensate for the injury, loss, or damage suffered by the aggrieved party due to breach of the contract and there is no agreement, express or implied, by the aggrieved party receiving the liquidated damages, to do or
Sequential Filling of GSTR-1 & Filling of GSTR-1 b....
The Central Government has amended Section 37 & Section 39 of CGST Act 2017 vide Notification No. 18/2022–Central Tax dated 28th September, 2022 with effect from 01 October, 2022. According to section 37(4) of CGST, Act, a taxpayers shall not be allowed to file GSTR-1 if previous GSTR-1 is not filed and as per sec 39(10) a taxpayer shall not be allowed to file GSTR-3B if GSTR-1 for the same tax period is not filed. These changes are being
CBDT Proposes to Introduce Common Income Tax Retur....
CBDT proposes to introduce a common ITR by merging all the existing returns of income except ITR-7 as the current ITRs are in the form of designated forms wherein the taxpayer is mandatorily required to go through all the schedules, irrespective of the fact whether that particular schedule is applicable or not and this increases the time taken to file the ITRs. The current ITR-1 and ITR-4 will continue. This will give an option to such taxpayers to file the return e
Interpretation of term ‘proceedings’ for apply....
M/s. Shalby Limited, (Shalby Hospital) [AAAR Gujarat] Facts: The applicant sough Advance Ruling on certain issue with Gujarat AAR. After pronouncing the ruling, the GAAR received a letter from the Additional Commissioner of State Tax (Enforcement), stating that the appellant was issued GST DRC-01A by the state tax authorities regarding commencement of investigation against them on the issue raised by them in their application for ad
Notified amendment in time limit for availing ITC,....
Finance Act, 2022 provided for following changes in CGST Act, 2017 relating to amendment in time limit for availing ITC, issuing credit notes and the last date of making amendments in GSTR-1 and GSTR-3B. These changes have been made applicable vide Notification 18/2022-CT dated 28-09-2022 w.e.f. 1st October 2022. S. No.
Opening of GST Common Portal for filing transition....
In case of UOI versus Filco Trade Centre Pvt Ltd bearing SLP (C) nos. 32709-32710/2018, Honorable Supreme Court directed GSTN to open the GST common Portal for availing Transitional Credit through TRAN-1 and TRAN-2. In order to comply with the Order of Supreme Court, GSTN would open the common portal for filing transitional credit through TRAN-1 and TRAN-2 w.e.f. 01/10/2022 to 30/11/2022. CBIC vide Circular No. 180/12/2022-GST dated 09-09-2022 clarified that the applicant may
Reduction in monetary limit for issuing E-Invoice ....
The taxpayers having aggregate turnover exceeding Rs. 10 crores are required to generate E-Invoice w.e.f. 1st of October 2022 earlier the turnover limit for issuing E-Invoice for the taxpayers was 20 crores which have been amended vide Notification 17/2022 – Central Tax dated 01-08-2022. Thus, all the taxpayers having aggregate turnover exceeding 10 crores in any of the preceding FY beginning from 2017-18 to FY 2021-22 is required to issue e-invoice.
Time Limit to avail ITC for FY 2021-22....
As per Section 16(4) of the CGST Act, 2017, a registered person shall not be entitled to take the input tax credit in respect of any invoice or debit note for the supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of the financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier. Correspondingly, the taxpayers need to be cau
UOI versus Filco Trade Centre Pvt Ltd....
UOI versus Filco Trade Centre Pvt Ltd [Supreme Court Facts: The Revenue filed SLP before the Supreme Court as various High Courts had allowed writ petitions filed by the registered taxpayers seeking directions to avail Transitional Credit beyond the statutory time limit. Held: GSTN is directed to open a common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months i.e. w.e.f. 01.09.2022 to 31.10.2022.
