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Corporate News *  Missing seized records must be considered while testing ITC claim; duplicate GST demands ordered corrected: Delhi High Court. *  GST appeal can’t be rejected without addressing taxpayer’s grounds: Allahabad High Court. *  Surplus IGST credit can offset CGST, SGST shortfall: GSTAT. *  GST refund can’t be denied when cancelled airfares are returned with tax: GSTAT. *  3 Hearing notices issued within 2 minutes: Gujarat High Court flags portal flaw, seeks report. *  GSTR-9, GSTR-9C filing for FY 2025-26 enabled; pending GSTR-1 and GSTR-3B must be filed first. *  Dupattas are exempt fabrics, can’t be taxed as fibres at 4%: Madras High Court. *  Full transitional credit allowed on capital goods received after GST rollout: GSTAT denies Rs. 6.99 lakh export duty credit. *  GST return mismatch alone can’t justify fraud proceedings: GSTAT orders fresh adjudication under section 73. *  Supplier found non-existent later can’t alone justify input tax credit denial: GSTAT. *  GST interest stops once tax reaches government account, can’t run until return filing: GSTAT. *  Cancelled flat booking- GST refund can’t be denied without excluding COVID period from limitation: GSTAT. *  India notifies rules of origin for India–New Zealand FTA. *  Incomplete E-bike kits classifiable as complete vehicles, but not eligible for CKD duty concession: CESTAT. *  Same GST rate on main input and output can’t by itself bar inverted duty refund: GSTAT. *  Unjust enrichment doesn’t apply to customs refunds from assessments finalised before July 13, 2006: Gujarat High Court. *  CENVAT credit can’t be denied solely because plant And machinery are embedded in earth: Karnataka High Court. *  DFIA exports ineligible for RoDTEP benefits; customs directs repayment with applicable interest. *  Second E-Way bill alone doesn’t prove another supply: GSTAT. *  Bail denied in Rs. 1.19 crore fake GST refund case over risk of accused absconding again: Punjab and Haryana High Court. *  GST registration can be restored after revocation deadline if outstanding dues are paid: Gauhati High Court. *  Multiple GST proceedings over same suppliers: Calcutta High Court directs dept. to share findings for adjudication. *  E-Governance portal services not OIDAR, fixed deposit interest not taxable: CESTAT. *  Rs. 500 Stamp duty required on authority letters for CAs, CMA and GST practitioners in Pune GST division.  *  Rs. 1.10 crore GST refund must be paid in cash after business closure: Allahabad High Court. *  Godown rent attracts 18% GST even when used exclusively for exempt agricultural warehousing: AAR. *  GST portal launches "Multi-State Registration" facility: one master TRN for registration applications across multiple States/UTs. *  RoDTEP scheme extended till 31st December, 2026.  *  Mere disagreement with order can’t override Rs. 20 lakh appeal limit: GSTAT. *  Customs interest can’t be backdated before confiscation liability is determined; nearly 8 year period excluded: Delhi High Court.
Subject News *  GST summons: anticipatory bail maintainable without arrest order, but relief denied in evasion case: Allahabad High Court. *  GST Appeal can’t be decided without hearing taxpayer’s objections to fresh evidence: Allahabad High Court. *  GST ITC can’t be reversed merely because supplier grants discount without reducing tax liability: GSTAT. *  Mere quoting of GST provision is not a valid charge: GSTAT quashes ITC denial. *  Personal hearing mandatory before adverse GST order, even without taxpayer’s request: Rajasthan High Court. *  Parallel bail pleas without full disclosure amount to abuse of process Rs. 43.08 crore GST case sent for fresh hearing: Supreme Court. *  GST refund based on unchallenged advance ruling can’t be recovered using later circular: GSTAT. *  Payment of GST alone doesn’t end interest and penalty liability when tax and interest remain unpaid beyond 30 days of notice: GSTAT. *  GST demand over builders’ 80% procurement rule requires reasoned adjudication: GSTAT. *  Eligible ITC doesn’t automatically entitle taxpayers to compensation cess refund on domestic sales: GSTAT. *  GST confiscation order passed before reply deadline invalid: GSTAT. *  GST interest can’t be retained after tax refund on delayed export receipts: Punjab & Haryana High Court. *  GST appeal can’t be dismissed over pre-deposit shortfall without opportunity To respond: Bombay High Court. *  DGGI SCN can’t be challenged before reply and adjudication:Chhattisgarh High Court. *  GST input tax credit can’t be denied solely due to supplier’s retrospective registration cancellation: GSTAT. *  GST notice must explain fraud allegations; merely repeating section 74 Is not enough:  Himachal Pradesh High Court. *  Audit detection alone can’t justify GST fraud penalty; specific suppression must be proved: GSTAT. *  GST order uploaded only under ‘Additional Notices’ tab without separate intimation set aside: Calcutta High Court. *  Service Tax appeal can’t be rejected for missing pre-deposit proof when payment is already recorded: CESTAT. *  SGST dept. can’t hear appeal against CGST order: Calcutta High Court. *  Mere dispatch of tax order can’t prove service or make appeal time-barred: CESTAT. *  Dealer incentives can’t be taxed merely on ledger entries: CESTAT. *  DGFT orders quashed for failure to supply DRI letter relied upon in SCN: Bombay High Court. *  GST penalty u/s 122(1A) can’t apply to Pre-2021 transactions; unregistered beneficiaries also covered: Delhi High Court. *  Expired E-way bill caused by wrong PIN code can’t justify GST penalty without intent to evade tax: GSTAT. *  Used railway rails can’t be taxed as track material without proof they are fit for reuse: CESTAT. *  Earlier DGGI notice doesn’t bar separate GST demand on different issue: Delhi High Court. *  ITC dispute involves no question of law: GSTAT directs appeal to Vice-President. *  Earlier DGGI notice doesn’t bar separate GST demand On different issue: Delhi High Court. *  No E-way bill required for interstate goods movement in november 2017: GSTAT quashes detention and penalty.  

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COMPILATIONS OF ALL THE NOTIFICATIONS ISSUED ON 15.11.2017

COMPILATIONS OF ALL THE NOTIFICATIONS ISSUED ON 15.11.2017

Recently 23rd GST council meeting has been held in which various decisions were declared. All the notifications were issued recently in this respect. Lets summarise this with the help of this update-

• Notification 66/2017 CT dated 15.11.2017 has been notified stating that all registered person other than person registered under composition scheme is not required to pay tax on advance received on supply of goods. The notification exempts all taxpayers from payment of tax on advances received in case of supply of goods. This notification has superseded the earlier notification no. 40/2017 CT dated 13.10.2017.
This mean that the composition scheme dealer has to pay the taxes on advances. All other assessee need not to pay the tax on advances. We are failed to understand why this provision has been kept for composition scheme?
Secondly, this is applicable on supply of goods only and not supply of services. Hence, there is no need to pay the GST on advance received for supply of goods. But service providers will continue to pay GST on advance received.

Lastly, there is no limit for non-payment of GST on advance received. Earlier it was contended that the exemption is available to assessee of turnover of Rs. 1.5 crore. But this notification has clarified that it is applicable to all except those who has opted for composition scheme.

• Notification 65/2017 CT dated 15.11.2017 exempt suppliers of services through an e-commerce platform from obtaining compulsory registration. As a result, all service providers, whether supplying intra-State, inter-State or through e-commerce operator, will be exempt from obtaining GST registration, provided their aggregate turnover is below the twenty lacs. Earlier there was compulsory registration under such persons.
• Notification 64/2017 CT dated 15.11.2017 specifies that from October 2017 onwards, if the total amount of central tax payable is nil;says that there will be less liability the late fees will be paid as Rs. 10/- per day under CGST Act. The interpretation of this says that this less late fee will be payable if the liability of CGST is nil. If there is liability of IGST Act but no liability in CGST then also the less amount will be payable. Although it seems to be very absurd interpretation but notification reads like that only.
In case there is tax to be paid then late fees is increased to Rs.25/- per day. This late fees reduction is in respect of GSTR 3B. For the other returns, the normal late fee of Rs. 200/- per day will be payable.
• Due dates of many returns have been extended as follows vide notification-

S. No. Notification No. FORM and Details Previous due date Revised due date
1 63/2017-Central Tax, dt. 15-11-2017 GST ITC-04 for the quarter July-September, 2017 25.10.2017 31.12.2017
2 62/2017-Central Tax, dt. 15-11-2017 GSTR-6 for July, 2017 for Input Service Distributor 13.08.2017 31.12.2017
3 61/2017-Central Tax ,dt. 15-11-2017 GSTR-5A for the month of July, 2017, August, 2017, September, 2017 and October, 2017 by a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient 20.11.2017 15.12.2017
4 60/2017-Central Tax ,dt. 15-11-2017 GSTR-5 to be filed by non resident taxable person for the month of July, 2017, August, 2017, September, 2017 and October, 2017 11.12.2017
5 59/2017-Central Tax ,dt. 15-11-2017 GSTR-4 for composition supplier for quarter July-Sept, 2017 15.11.2017 24.12.2017

• Notification 58/2017-Central Tax ,dt. 15-11-2017 prescribes the due date for filing of GSTR 1 for assesses having turnover above 1.5 crores. GSTR-1 to be filed on monthly basis

Tax period Due date
July-Oct 31st Dec 2017
Nov 10th Jan 2018
Dec 10th Feb 2018
Jan 10th Mar 2018
Feb 10th April 2018
Mar 10th May 2018
Time limit of filing GSTR-2 and GSTR-3 for the months of July, 2017 to March 2018 will be decided soon. Although the press conference by FM said that the GSTR-2 and GSTR-3 are deferred upto March 31, 2018 but the press release say that time limit will be decided soon.
Meanwhile GSTR-1 can be continue to be filed without compulsion of filing GSTR-2 and GSTR-3 of previous month.

• Notification 57/2017-Central Tax ,dt. 15-11-2017 prescribes the due date for filing of GSTR 1 for assesses having turnover upto Rs. 1.5 crores on quarterly basis. Due dates of FORM GSTR-1 are prescribed as follows:-

Tax period Due date
Jul- Sep 31st Dec 2017
Oct- Dec 15th Feb 2018
Jan- Mar 30th April 2018
Time limit of filing GSTR-2 and GSTR-3 for the months of July, 2017 to March 2018 will be decided soon. Again there is dispute in press conference and press release.
• Notification 56/2017- CT, dt. 15-11-2017 states that FORM GSTR-3B along with payment of tax has been continued till March, 2018. It has to be filed by all the tax payers by 20th of the succeeding month.
Although it was said earlier that the person having turnover below Rs. 1.5 crore need to file quarterly return and pay tax on quarterly basis. But the notification is going contrary to the same. It says only GSTR-1 is to be filed on quarterly basis but the GSTR-3B to be filed monthly basis. Hence the tax is to be paid on monthly basis.

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