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Corporate News *  GST registration cancellation without reasons amounts to ‘Economic Death’ of business: Supreme Court. *  No GST refund if appeal before GSTAT is filed late: Gujarat High Court. *  Mere upload of GST notice on portal not valid service, appeal limitation won’t start: Punjab & Haryana High Court. *  Taxpayer can’t be penalised for missing notices hidden under ‘Additional Notices/Orders’: Calcutta High Court allows fresh adjudication. *  State tax officer can’t issue GST SCN beyond CBIC-assigned jurisdiction: Bombay High Court stays recovery proceedings. *  Earlier 7.5% Pre-Deposit must count towards mandatory 10% for Appeal: Uttarakhand high court quashes CESTAT Order. *  Third Parties can’t challenge GST Advance Rulings merely due to financial impact: Karnataka HC *  GST SCN generated using AI tool quashed: Punjab & Haryana High Court *  Bank Attachment Quashed as Madras HC Quashes GST Order Issued Against Deceased Person *  ITC Blocking Order for Failure to Record ‘Reason to Believe’ U/R 86A Quashed: Allahabad High Court *  Govt Extends GSTAT Appeal Filing Deadline From 30 June to July 31, 2026 *  GST Demand on RWA Stayed: Allahabad High Court Questions Taxability of Electricity Distribution to Flat Owners *  CBIC Clarifies Jurisdiction After GST Registration Transfer: Earlier Proceedings Remain Valid, New Officer to Continue Action *  GST authorities’ certification not mandatory for reimbursement, but tax payment must be proven: Karnataka HC *  Contractor can’t seek gst reimbursement through writ when contract has arbitration clause: Karnataka HC *  Unsigned Order Is No Order in Law: AP HC Quashes GST Assessment Order for Want of Officer’s Signature *  Customs Can’t Levy Rs. 1.36 Crore Cost Recovery Charges Without Proof of Full-Day Officer Deployment: CESTAT  *  12% IGST Payable On Imported Dialysis Machine Parts: CESTAT *  Bombay High Court Admits Challenge to GST Limitation Extension Notifications; Grants Protection Against Coercive Recovery *  Criminal Case Can’t Run Parallel to GST Proceedings on Same Facts: Allahabad High Court *  Allahabad High Court Stays GST Detention Order; Directs Release of Vehicle and Goods on Deposit of Rs. 1.44 Lakh *  Service Tax Can’t Be Levied on Loss-Making Contracts: Gujarat High Court *  GSTN Mandates Ship-to GSTIN in e-Invoice and e-Way Bill APIs; Introduces Voluntary e-Way Bill Closure Facility from August 1, 2026 *  GST Appeal Can’t Be Rejected as Time-Barred When Taxpayer Was Pursuing Rectification Remedy: Telangana High Court *  Absence of E-Way Bill and Transport Documents Justifies Customs Seizure U/s 110: Gauhati HC *  Madras High Court Upholds GST Late Fee and Penalty for Non-Filing of Annual Return, Dismisses Challenge  *  GST Records, Purchase Documents Sufficient to Discharge Burden Under Customs Act: CESTAT Orders Release of 3.65 Kg Gold  *  No Sugar Cess Payable on Sugar Exported Out of India: CESTAT *  Road Construction Services Exempt and SCN Time-Barred: CESTAT Quashes Service Tax Demand Based Solely on Form 26AS  *  ITC Freeze Upheld After GST Dept Find Suppliers Were Allegedly Fake Bill-Trading Entities: Madras HC 
Subject News *  Input service benefits can’t be denied: CESTAT allows export refund despite MMTC acting as Canalising agency. *  No service tax demand without proof of service of SCN: CESTAT. *  Service tax demand quashed as dept. fails to prove service of SCN: CESTAT *  GST : Mere allegation of inadequate consideration of reply not enough to invoke writ jurisdiction: Delhi High Court *  Onerous conditions imposed for provisional release of seized imported goods shouldn’t amount to virtual denial of relief: CESTAT. *  GST SCN without alleging fraud cannot invoke sec. 74: Karnataka High Court quashes adjudication order. *  Extended Limitation Can’t Be Invoked Merely on Form 26AS Data: CESTAT *  Revenue-Sharing with Restaurants Not Taxable as Business Support Service: CESTAT *  R. 6(3) Option Can’t Be Forced on Taxpayer; CESTAT Quashes Rs. 12.36 Crore CENVAT Credit Demand *  Excise Duty | Power Consumption Alone Can’t Prove Clandestine Manufacture: Karnataka High Court *  Madras High Court Examines DGGI’s Authority to Issue GST Penalty Orders Under Section 122, Adds DGGI as Party *  Proceedings under omitted r. 96(10) can’t survive without saving clause: andhra pradesh high court quashes gst refund recovery *  Excise duty power consumption alone can’t prove clandestine manufacture: karnataka high court *  Madras high court rules GST show cause notices must disclose grounds for invoking extended limitation *  Court Can’t Direct Extension GST Return Deadlines or Waive Interest and Penalties: Karnataka High Court *  GST Notifications Can’t Go Beyond GST Council Recommendations: Madras High Court Quashes SCN on Branded Pulses *  Appeal Can’t Be Dismissed for Delay When Dept’s Own Order Mis-states Limitation Period: CESTAT *  No Evidence of KYC or Due Diligence Breach By Customs Broker: CESTAT Quashes Licence Revocation in Export Overvaluation Case *  Glucometers Are Chemical Analysis Instruments Classifiable Under Tariff Heading 9027: CESTAT *  Validity of Post-GST Service Tax Proceedings Upheld: Gujarat High Court Dismisses Challenge to S. 73 SCN *  Rectified GST Refund Applications Can’t Be Rejected as Time-Barred If Original Refund Claim Was Filed Within Limitation: Gujarat HC *  Service Tax Refund Can’t Be Denied as Time-Barred When Levy Itself Is Unconstitutional: Gujarat High Court *  Same Officer Can’t Act As Auditor & Adjudicator: Karnataka High Court *  Karnataka High Court Condones 324-Day Delay, Revives Customs Appeal in Jewellery Pilferage Case  *  Madras High Court Quashes GST Assessment Order Passed Ex Parte Despite Prior ITC Reversal; Lifts Bank Attachment *  Tobacco Process Doesn’t Amount to Manufacturing: Madras High Court Quashes Rs. 1.32 Crore Compensation Cess Demand  *  Recovery Notice Unsustainable After Voluntary Reversal of Unutilised Credit: CESTAT  *  GST | ‘System Generated’ SCN Without Officer Details Invalid: Allahabad HC  *  Electronic Records Without Statutory Certification Requirements Can’t Justify Undervaluation Allegations: CESTAT *  Madras High Court Stays GST Order, Finds Prima Facie Merit in Plea Against S. 74 Proceedings Based on S. 73 Intimation  

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GST UPDATE ON KEY POINTS RELATING TO CHANGES MADE IN GST LAW

GST UPDATE ON KEY POINTS RELATING TO CHANGES MADE IN GST LAW
It appears that the Budget, 2019 seeks to make all required amendments in the CGST Act and UTGST Act that were pending since long time. GST Council had made several recommendations which were pending for implementation as it required change in CGST Act, 2017. This update seeks to provide summary of the major changes made in the Finance Bill, 2019 with respect to GST Laws as follows:-
  1. Insertion of sub-section 2A in section 10 of the CGST Act, 2017 pertaining to composition scheme:-As we all know that new composition scheme for service providers was introduced vide notification no. 2/2019-Central Tax (Rate) dated 7.3.2019 which is applicable if the aggregate turnover in the preceding financial year upto Rs. 50 Lakhs. This section contains legal backing for the said notification which was issued by exercising powers under section 11 of the CGST Act, 2017.  
  2. Amendment in section 22 of CGST Act, 2017 so as to provide enhanced limit of Rs. 40 lakhs for registration requirement:-This notification is in line with the enhanced limit of Rs. 40 Lakhs granted to supplier exclusively engaged in supply of goods as regards liability to get registration under GST Law. It also clarifies that the interest income earned on account of deposits/loans and advances will not hinder any assessee from claiming benefit of this enhanced limit.
  3. Amendment in section 25 pertaining to procedure for registration:-It is provided that every registered person shall undergo authentication or furnish proof of possession of Aadhaar number. Further, if Aadhaar number is not assigned to the registered person, an alternate identification as prescribed by GST Council would be required to be furnished. On failure to provide such authentication, registration allotted to such person shall be deemed to be invalid. 
  4. New Section 31A regarding facility of digital payment to the recipient:-The government on the recommendations of the Council will prescribe a class of registered persons who shall provide prescribed modes of electronic payment to the recipient of supply of goods or services and give option to such recipient to make payment accordingly. This is initiative taken for promoting digitisation.
  5. Amendment in section 39 pertaining to returns:-The reference of last dates for filing return has been omitted with the general clause of furnishing returns in such form and manner and within such time as may be prescribed. Proviso inserted in sub-section 7 of section 39 to clarify that tax shall be paid by the registered person furnishing the return after taking into account input tax credit availed.
  6. Amendment in section 49 pertaining to payment of tax, interest and penalty:- Taxpayers have been granted the facility to transfer any amount of tax, interest, penalty or fee available in the electronic cash ledger for IGST/CGST/SGST/UTGST subject to such conditions and restrictions as may be prescribed.
  7. Amendment in section 50 pertaining to interest:- The most awaited amendment has been done specifying that interest on tax payable is to be levied on portion of the tax that is paid by debiting electronic cash ledger (after considering input tax credit available). However, this provision will not be applicable where return is being filed after initiation of proceedings under section 73 or 74 of the Act.
  8. New sections introduced with respect to National Appellate Authority for Advance Ruling (NAAAR):-Section 101A for constitution of NAAAR, 101B for Appeal to NAAAR and 101C for Order of NAAAR have been inserted. NAAAR would entertain contrary decisions rendered by AAAR on same issue.
  9. New sub-section (3A) inserted in section 171 pertaining to Anti Profiteering Measure:-This sub-section states that where Anti Profiteering Authority has concluded that the registered person has profiteered, such person shall be liable to pay penalty equal to 10% of the amount profiteered. However, no penalty is leviable if the profiteered amount is deposited within 30 days of the date of passing of order by the authority.
  10.   Retrospective exemption to Uranium Ore Concentrate:- The retrospective exemption has been granted by amending the notification no. 2/2017-Central Tax (Rate) dated 28.06.2017 wherein exemption is being granted to Uranium Ore Concentrate. However, it is specifically mentioned that no refund shall be shall be given of tax collected by the assessee on this product.  
 
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