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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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GST Update on extension of dates for filing return and TRAN-1/TRAN-2:

GST Update on extension of dates for filing return and TRAN-1/TRAN-2:
The government issued number of notifications for extending the due date for filing returns in GST wherein as one time measure, the government has allowed filing of GSTR-1 for the months from July, 2017 to September, 2018 for all assessees to be 31.10.2018 without any late fees. However, the last date for filing GSTR-1 for the quarter, July, 2018 to September, 2018 with respect to registered persons in the State of Kerala and registered persons whose principal place of business is in Kodagu district in the State of Karnataka and registered persons whose place of business is in Mahe in the Union Territory of Puducherry shall be furnished upto 15th November, 2018. It may be observed that the due date of filing quarterly return for the quarter July, 2018 to September, 2018 has actually been pre-poned from 15th November, 2018 to 31.10.2018. 
It is further submitted that the extension of the due date of filing GSTR-1 return upto 31.10.2018 will give rise to complications in availing input tax credit by the assessees. According to section 16(4) of the CGST Act, 2017, a registered person shall not be entitled to take input tax credit in respect of any
invoice or debit note for 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 financial year to which such invoice or invoice relating to such debit note pertains or furnishing of the relevant annual return, whichever is earlier. This implies that the last date for availing input tax credit by the assessees is the last date of filing GSTR-3B for the month of September, 2018 being 20th October, 2018. However, the assessees are allowed to file GSTR-1 for the period July, 2017 to September, 2018 till 31.10.2018. Hence, this brings anomaly in the effective implementation of the provisions as the last date of availing input tax credit by the assessee is 20.10.2018 as per section 16(4) of the CGST Act, 2017 whereas the supplier can file GSTR-1 by 31.10.2018. It is worth pointing that notices are being issued to the assessees to reverse credit if the invoices are not being reflected in GSTR-2A. In above situation, if supplier files GSTR-1 on 30.10.2018, the question that arises is whether the assessee should avail the input tax credit with respect to invoices which are not reflected in its GSTR-2A as on 20.10.2018 or not? The due date for filing GSTR-1 has been fixed as 31.10.2018 without even considering that the last date for availing input tax credit is 20.10.2018. 
Furthermore, the due date for filing of GSTR-3B by the newly migrated assessees under Notification No. 31/2018-Central Tax dated 06.08.2018 for the period from July, 2017 to November, 2018 has been extended as 31.12.2018. However, as per notification no. 31/2018-Central Tax dated 06.08.2018, it is stated that the newly migrated taxpayers shall be deemed to have been registered w.e.f. 01.07.2017. Moreover, the due date of filing GSTR-1 for all assessees including newly migrated assessees remains 31.10.2018. There can be practical difficulty in claiming credit by the recipients of goods/services supplied by newly migrated assessees if the registration is finally granted to such assessees after 20.10.2018. 
It is also worth noting that the due date for filing TRAN-1 has also been extended vide Notification No. 48/2018-Central Tax dated 10.09.2018 as 31.03.2019 in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension. Again, it is mentioned that there is discretion vested to the Commissioner to extend the due date for filing TRAN-1 where it is evidenced that the TRAN-1 could not be filed due to technical glitches. In our opinion, the due date should be extended for all assessees without any condition as such a provision is prone to dispute and litigation.
This is solely for the educational purpose.
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