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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 FILING OF ITC-04

GST UPDATE ON FILING OF ITC-04

GST UPDATE ON FILING OF ITC-04
We submit that the due date for filing of ITC-04 is Oct 25, 2017. We further submit that GST ITC-04 is the quarterly return for submitting the details of goods sent to job worker and received back therefrom or sent to another job worker. This has been prescribed in section 143 of CGST Act, 2017 read with rule 45 of CGST Rules, 2017. However, the offline utility for ITC-04 was made available on the common portal in the evening on 23.10.2017 whereas the online facility was made available on the common portal only on 25.10.2017, being the due date of filing ITC-04. In our opinion, the due date of filing ITC-04 shall be extended so that the assessees are saved from the glitches of haphazard filing of return at the last moment. Not only this, appropriate notification should be issued for waiving initiation of any penal action against the assessees for delay in filing ITC-04 for the quarter July, 2017 to September, 2017.

Apart from the request of extension of the time limit for filing ITC-04 for the quarter July, 2017 to September, 2017, we also wish to highlight certain anomalies in the details required to be submitted in ITC-04 by the job-workers as follows:-
1. The offline utility does not allows to give reference of job work challans issued prior to 01.07.2017 as the requirement to file ITC-04 is only for goods sent to job-work during the period from 01.07.2017 to 30.09.2017. However, there is possibility that the goods sent for job work prior to 01.07.2017 are received back in July, 2017 to September, 2017 or are being sent to another job worker in July, 2017 to September, 2017. In such a situation, the assessee is unable to reflect the details of receipt of job-worked goods or the details of goods sent to another job-worker in the ITC-04 filed by them. A suitable clarification in this regard should be issued as to whether the details of goods sent prior to 01.07.2017 and received subsequently in the GST regime are to be reported in ITC-04 or not.
2. The offline utility also has discrepancy in mentioning the original challan date. The excel sheet depicting details of goods sent for job-work by manufacturer to the job worker mentions the month of July in the challan dates whereas the sheet pertaining to the details of goods received from job worker or sent out from business place of job work mentions the month of August in the original challan date column. The excel sheet pertaining to goods sent from job worker to manufacturer mentions ‘original challan date’ but the information thereon mentions the month of August which is totally wrong. A suitable clarification as regards the meaning of ‘original challan date’ in the excel sheet pertaining to goods sent from job worker to manufacturer should be issued in order to resolve the confusion.
3. There is also no mechanism of reporting in cases where 5 different inputs are sent to job worker which are being used in the manufacture of job-worked goods. To illustrate, if 5 inputs being A, B, C, D and E are being sent to job-worker for manufacturing a product being X, then there is no mechanism for reporting the details of inputs contained in the job-worked goods. It is possible that different proportion of inputs is being used for manufacturing product X and it is also possible that the job-worked goods are received back in lots. Say for example, if 50 Kgs of each inputs is being sent to job-worker to manufacture 75 Kgs of finished product being X, and if the finished products are being received in the lots of 25 Kgs by the principal manufacturer. In such a situation, the mechanism of reporting the goods sent to job-worker and that received back is not at all clear and it is not understandable as to how to report such transactions in ITC-04.
4. There is also no mechanism of reporting cases where a particular quantity of inputs is being sent to job-worker for job work and the job-worked goods are being received back in installments by the principal manufacturer. Say for example, if 100 Kgs of inputs are sent to job worker and the job-worked goods are received in the lots of 20 Kgs. In such a situation, whether reference of original challan is to be given multiple times in the excel sheet pertaining to details of goods received back from the job-worker? A suitable clarification should be issued in this regard for reporting of goods received from job-worker in installments.
5. There is also no clarity as regards the value to be shown in the details of goods received back from job-worker. There is no method to ascertain the value of job work goods since these are not being sold. It might be possible that these job work goods are further used in manufacture of final product. Hence, a suitable clarification should also be issued in this regard.

We have pointed out the practical problems being faced by the assessees in reflecting the details of goods sent to job-worker and received back from the job-worker. We hope that suitable clarifications regarding technical problems being faced in reporting of ITC-04 are issued at the earliest possible.

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