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Corporate News *  The GSTN has issued an Advisory dated 21.04.2026 about the introduction of an Offline Tool for the Invoice Management System (IMS)  *  CBIC extends due dates for filing of FORM GSTR 3B  for the month of April 2026 *  Interest cannot be imposed in adjudication order, if not demanded/quantified in show cause notice : Allahabad HC *  Wheelchairs with toileting facility eligible for exemption: CESTAT affirms customs duty exemption to importer *  Industries urge GST council to allow inverted duty refunds on input services *  Tamil Nadu GST dept introduced virtual hearing facility for GST appeals under under section 107 of the TNGST act: detailed guidelines  *  CIC urges authorities to implement GST evasion complaint tracking system *  Even if the assessee opts "NO" for personal hearing in form DRC-06 ,The mandatory requirement under section 75(4) to grant opportunity of hearing cannot be waived:Gujarat High Court  *  Glufosinate imports curbs imposed by govt *  Government extends Re-import period for exported cut & polished diamonds *  CIC flags lack of tracking system for tax evasion complaints,urges GST authorities to improve transparency *  No Custodial Interrogation needed in GST fraud case based on documentary evidence already in Department's Possession : Chattisgarh HC *  Orders under section cannot be sustained if passed without considering the taxpayer's objections and without granting a personal hearing:Gujarat High Court *  Mere cancellation of supplier's registration cannot,by itself,justify denial of ITC or cancellation of the recipient's registration:Bombay High Court *  High Court sets aside GST notice citing factual errors and natural justice violations *  Provisional Bank Attachment under Section. 110 of Customs Act Unsustainable Beyond Statutory period without Extension order: Bombay HC orders to defreeze accounts *  Post Clearance MRP Alteration by Distributor Does not attract Differential Customs Duty: CESTAT *  DGFT Expands scope of 'Screws' classification under RoDTEP Scheme  *  E-way bills surze to all time high of 140.6 million in March *  GST Exemption Allowed on Pure Labour Services for Standalone Houses: AAR  *  GST Payable Only on Margin in Second-Hand Car Sales, Subject to Strict Conditions and No ITC Claim: AAR *  DGFT rolls out procedure for allocation of calcined coke *  GST portal update : Pre-deposit amount now editable in Appeals *  J&K HC declared TMT scrap a 'Specified Good' eligibile for GST refunds under Support Scheme  *  Pigmy agents are employees of banks; no GST can be levied on commission  paid to them : Karnataka HC *  DGFT Revises HS Code Description for Screws Under RoDTEP *  GST Registration Cancellation Invalid Without Proper Service of Notice: Allahabad High Court. *  Bengaluru CGST | GST Backlog Appeals Deadline Fixed at June 30, 2026 *  No Time Bar on Refund of Service Tax for Services Not Rendered: CESTAT  Remands Indiabulls Case for Unjust Enrichment Check. *  Supreme Court Holds Renewable Energy Incentive Must Benefit Generators, Not Be Adjusted in Tariff
Subject News *   Delhi HC Quashes Order, Says Reminder Cannot Validate Improperly Served GST SCN *  KARNATAKA HIGH COURT REMANDS GST SHORTFALL MATTER DUE TO ABSENCE OF PERSONAL HEARING   *  CESTAT cancels confiscation and penalties on imported computer cabinet cases: Custom duty restricted to 111 surplus units *  Deposit of tax during search or investigation cannot be treated as 'Voluntary Payment' : Bombay High Court *  Section 76 of the CGST cannot be invoked where the tax has already been duly deposited, even if through another registration of the same entity: Madras High Court *  Sec 74 allows use of material regardless of source; illegality or flaws in section 67 search do not vitiate valid adjudication: HC *  Inter-State transfer of ITC on Amalgamation permissible as given under section 18(3) read with rule 41 of the CGST rules, 2017: Gujarat High Court *  HC: No GST on commisson paid to Pigmy Agents *  IGST refund denial on illegible bill of lading invalid absent chance to furnish docs; merit reconsideration in appeals directed: HC *  ITC is not admissible on GST paid on leasehold rights of land used fpr setting up an air seperation plant: AAAR,Tamil Nadu *  GST: No penalty under Section 74 after voluntary ITC reversal due to non-existent supplier : High Court *  TN AAAR denies GST ITC on Land Lease under Sec. 17(5)(d) for setting up plant and machinery *  GST proceedings quashed as notices sent to old address, despite updated address in registration *  Importer Can’t Be Penalised for Alleged IGCR Procedural Lapses Without Evidence of Departmental Error: CESTAT *  Structured Healthcare Training Not ‘Charitable Activity’, 18% GST Payable: AAR  *  CESTAT As The Appellate Authority For Central Sales Tax Disputes: A Paradigm Shift Under Finance Act, 2023 *   Rs. 25K Cost Imposed On SGST Joint Commissioner for Attaching Bank  Accounts Without Forming Mandatory “Opinion”: Bombay HC *   Ex-Parte GST Order Without Hearing Violates Natural Justice: Karnataka  High Court Quashes Adjudication and Bank Attachment.  *   Retrospective GST Cancellation Can’t Invalidate Genuine Transactions:  Jaipur Commissioner (Appeals) Quashes Rs. 95,670 ITC Demand. *   GST Pre-Deposit Non-Compliance: Allahabad High Court Allows Appeal  Subject to Rs. 30 Lakh Balance Deposit, Recognises Offline Filing. *  Documentary Nature of Evidence: Allahabad High Court Grants Bail in Rs. 32.66 Crore Fake ITC Fraud Case *  Supreme Court Flags Systemic Bias in Army’s Permanent Commission Process for Women Officers *  Re-Determination of Land Compensation Can Be Based on Appellate Court Awards, Clarifies Scope of S. 28-A: Supreme Court. *  Supreme Court Imposes Rs. 5 Lakh Costs On Rent Authority Officer For Acting Beyond Jurisdiction. *  DGGI Meerut | Court Denies Bail to Accused in Claiming Fake ITC And Export Refunds *  Denial of GST Rate Revision Benefit to Contractor Violates Article 14: Rajasthan HC *  GST Registration Cancellation for Non-Filing of Returns: Gauhati High Court Directs Restoration on Compliance. *   Supreme Court Quashes FEMA Adjudication Orders, Revives Proceedings at  Show Cause Stage. *   Higher Rank, Harsher Punishment Justified: Supreme Court Restores Dismissal  of Bank Manager in Misappropriation Case. *   Limitation for Export Refund to Be Counted from Foreign Exchange Realisation,  Not From Export Invoices Issuance: CESTAT  

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8892 GST Update(Hindi)-06.12.2016

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Opinion

हमनेअभीतकपूर्तिकीतथाशिड्यूलI (schedule I) वशिड्यूलII (schedule II) में  वर्णितप्रावधानों  केबारेमेंचर्चाकीथी।अबइसकड़ीमेंSchedule III मेंहुएबदलावऔरउसकेपरिणामोकेबारेमेंविवेचनाकरेंगे।पुरानेजीएसटीड्राफ्टक़ानून  मेंschedule III मेंरजिस्टरहोनेवालेव्यक्तियोंकेबारेमेंबतायागयाथा,परंतुनएजीएसटीक़ानून  मेंउनगतिविधियों(activities) व  सौदों(transactions) केबारेमेंदर्शायाहैजोनतोगुड्स  औरनहीसर्विसकीपूर्तिहै।

1. नएजीएसटीड्राफ्टक़ानूनकीपहलीentry  मेंकर्मचारी(employee) द्वारानियोक्ता(employer) कोदी  जानेवालीसेवाओंकाउल्लेखकियागयाहै।इसकामतलबयहहैकिकर्मचारीद्वारानियोक्ताकोरोज़गारकेदौरानदीजानेवालीसेवाओंकोपूर्तिनहींमानाजाएगाऔरजीएसटीनहींलगेगा।  पुरानेजीएसटीड्राफ्टक़ानूनमेंभीसेक्शन  9  " taxable person" कीपरिभाषामेंकर्मचारीद्वारानियोक्ताकोरोज़गार  केदौरानदीगईसर्विस  कोनिकालागयाथा।  यहीनहीं, वर्तमानजीएसटीड्राफ्टक़ानूनमेंभीकर्मचारी  द्वारानियोक्ताकोदीगईसेवाओँकोनिकालागयाहै।अतःनएजीएसटीड्राफ्टक़ानूनमेंकर्मचारीद्वारानियोक्ताकोरोज़गारकेदौरानदीजानेवालीसेवाओंमेंकोईबदलावनहींकियाहै। 
2.नएजीएसटीड्राफ्टक़ानूनमेंकिसीभी  law मेंकोर्ट  तथाट्रिब्यूनल(Tribunal) द्वारादीजानेवाली  सेवाओंकोपूर्तिनहींमानाजाएगा।तथा  जीएसटीनहींलगेगा।  पुरानेजीएसटीड्राफ्टक़ानूनमेंऐसाकोईप्रावधाननहींहै।  तथापिऐसाप्रावधानवर्त्तमानservice tax law  मेंहै।वर्तमानमेंसर्विस  परिभाषामेंसेकिसीभीकानूनमेंट्रिब्यूनलअथवाकोर्टकोकोदीजानेवाली  फीस(fees) कोहटायागयाहै।  इसप्रकार, नए  जीएसटीड्राफ्टक़ानूनमेंपुरानीविसंगतिकोदूरकियागयाहै। 
3. नएजीएसटीlaw में, नई  एंट्री(entry) डालीगईहैजिसमेंनीचेदिएगएकार्यों  औरसर्विसों  कोपूर्तिनहींमानागयाहै:-
(१) संसदकेसदस्यों, राज्यविधानसभाकेसदस्यों, पंचायतकेसदस्यों, नगरपालिकाकेसदस्यों, अन्यस्थानीयप्राधिकारीकेसदस्योंद्वारादीगईसेवाएं, तथा
(२)संविधानकेप्रावधानोंकेअनुसरणमेंकिसीभीपदधारणद्वाराउसपदकीक्षमतामेंकियागयाकार्यतथा,
(३) केंद्रीयसरकार, राज्यसरकारतथा  प्राधिकारणद्वारानियुक्तअध्यक्षयासदस्ययाdirector in a body corporate द्वाराकियेगएकार्यऔरजोइसकेप्रारम्भसेपहलेएककर्मचारीकेरूपमेंसमझनहींहै। 
यथावतऊपरदीगईentry कोपुरानेड्राफ्टजीएसटीक़ानून  मेंकोईस्थानप्राप्तनहींथा।  लेकिनवर्तमान  मेंसर्विसकीपरिभाषा  मेंव्याख्यामेंभीहै।अतःयहएंट्री  पुरानेड्राफ्टजीएसटीकानूनकोसुधारतीहै। 
 
 
4 . नयेजीएसटीक़ानून  केअनुसार, विदेशीराजनयिकमिशनजोभारतमेहैकोभीपूर्तिनहीमानागयाहैतथाजीएसटीनहीलगायाजायेगाऔरपुरानेजीएसटीक़ानूनमेभीइसकाकोईप्रावधाननहीथा।वर्तमानमेभारतमेस्थितविदेशीराजनयिकमिशनकोनेगिटिवलिस्ट(negative list) मेरखाहै।
5. नयेlaw  केअनुसार, अंतिमसंस्कार, कब्रिस्तान, श्मशानकीसेवाओंयामृतककेपरिवहनसहितमुर्दाघरकीसेवाओंकोपूर्तिनहीकहागयाहैतथाजीएसटीनहीलगायाजाएगा।इससर्विस  परसर्विसटैक्स  भीनहीलगायाजाताहै।  अतःइसविसंगतिकोदूरकियागयाहै।   लेकिनपुरानेजीएसटीक़ानून  मेऐसाकुछनहीकहागयाथा।  

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