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Corporate News *  Dept. Can’t Classify Product as Zarda Scented Tobacco After Repeatedly Approving It As Chewing Tobacco: CESTAT *  Mere Uploading Of GST Order On Portal Is Not “Valid” Service: Tripura HC *  CGST Can Proceed Even If SGST Closed Similar Case Earlier: Delhi HC *  SC upholds 28% GST on online gaming with retrospective effect. *  West Bengal Govt cuts E-way Bill Threshold limit to Rs. 50,000 for intra-state goods movement. *  Criminal Prosecution Under Central Excise Act Can’t Continue After CESTAT Sets Aside Duty Demand on Merits: Punjab & Haryana High Court. *  Madras High Court Quashes GST Assessment Orders for Denial of Personal Hearing; Remands Matter Subject to 10% Deposit *  Ex Parte GST Order: Madras High Court Directs Immediate Removal of Bank/ITC Attachment Upon 25% Deposit *  J.K. Cement Receives GST Demand Order of Rs 8,02,113/- from Ahmedabad Tax Authority *  Delhi Police EOW Busts Alleged Rs. 128 Crore GST Fake Invoice Network. *  REPLY TO SCN CAN’T BE TREATED AS “EMPTY FORMALITY”: ORISSA HIGH COURT QUASHES GST DEMAND OF RS. 57.30 LAKH *  Challenge to CGST Provisions restricting ITC to Bonafide Purchasers : Allahabad HC issues notice *  CBIC Notifies Revised Customs Tariff Values for Edible Oils, Gold, Silver, Brass Scrap and Areca Nuts *  Delhi HC Orders Removal of GST Attachment After Statutory 1 Year Period Expired *  GSTAT Extends Relaxed Appeal Filing Guidelines till December 31, 2026 *  AO fails to Provide Import - Export Data from DGFT to Taxpayer for Reconciliation *  Gold, Silver Imports To Get Costlier As Govt Raises Customs Duty To 10%  *  GSTAT Enables Pre-Payment Access to Document Upload and Checklist for GST Appeal Filing *  GST Portal Restrictions Can’t Override Statute: Gujarat HC Allows Cross-State Transfer Of CGST ITC After Amalgamation *  Centre Revises HS Codes for Large Diameter Steel Pipes Used in Oil & Gas Pipelines *  Customs Duty Liability Arises On Warehouse Clearance Date: Supreme Court *  Government lifts export ban on de-oiled rice bran *  CESTAT Grants 12% Interest on Pre-Deposit for Investigation from Date of Deposit till Refund and Denies Interest on Interest. *  Government Overhauls GST Classification Framework for Non-Alcoholic Beverages; Fruit Juice Drinks, Milk-Based Beverages and Caffeinated Drinks to Attract Revised 5% and 40% GST Rates from May 1, 2026 *  India’s gross GST collections hit a record Rs 2.42 lakh crore in April, up 8.7% *  Customs clearance stalled, revenue hit over MRP dispute *  Shipping Corporation explores Middle East routes as Hormuz tensions disrupt cargo movement *  India, Kenya signs MoU for exchange of pre-arrival customs information *  No demand of Taxes under Reverse Charge if Tax Already Discharged by Service Provider under forward charge *  The India-New Zealand Free Trade Agreement, signed "once-in-a-generation" deal that eliminates tariffs on 100% of Indian exports to New Zealand
Subject News *  Consignment Sales Can’t Be Reclassified as Inter-State Sales Based on Pre-Agreement Evidence: CESTAT *  Exporter Can’t Be Denied Advance Authorization Benefit Due To ICEGATE Technical Glitch: Delhi High Court *  No GST Demand For Mere Wrong Set-Off Of IGST Credit Under CGST And SGST Heads: Kerala HC. *  Cenvat Credit Can’t Be Denied on Input Services Having Nexus With Manufacturing Activities: CESTAT *  Pending Proceedings Can’t Survive Without Saving Clause: Calcutta High Court Quashes GST Demand of Rs. 6.28 Crore After Omission of Rule 96(10) *  Madras HC Quashes GST Demands on TASMAC (Tamil Nadu State Marketing Corporation) Bar Licence Fee *  GST Proceedings Cannot Survive Omitted Rule Without Saving Clause: Calcutta HC *  Provisional Release Can’t Be Denied Solely On Dept. Suspicion Of Misclassification And Undervaluation Of Imported Goods: CESTAT *  Businesses Should Not Be Kept Outside GST Regime Without Due Process: Gauhati High Court *  Punjab & Haryana HC Directs Reconsideration of Contractors’ Claim for Additional GST Payment After Tax Rate Hike From 12% to 18% *  S. 108 Statements Can’t Be Sole Basis Without Following Section 138B Procedure: CESTAT *  Bombay High Court Frames Key Questions on Mandatory Distribution of ITC U/s 20 CGST Act *  Filing of Annexure-B for Refund Applications involving Accumulated ITC using the offline utility in GST portal: GSTN *  No Service Tax on Parent Company’s Un-Invoiced Cost Allocations Without Actual Service or Consideration: CESTAT  *  Calcutta High Court Upholds GST Classification of Polypropylene Leno Bags as Plastic Products *  DRC-01 Summary Can’t Replace Mandatory SCN: Gauhati High Court *  GSTAT Issues Major Bench Allocation Framework; All Appeals to First Go Before Division Bench *  ITC Blocking Without Reasoned Order Violates Rule 86A; Punjab & Haryana HC Directs Release of Credit *  Allahabad HC Refuses Bail to CGST Superintendent In Rs. 70 Lakh Bribery Case *  S.130 Can’t Be Invoked Without Prior Tax Determination U/s 73/74: Allahabad High Court Quashes GST Confiscation Proceedings *  SC grants Bail to Rs 54cr GST case  *  Karnataka HC Sets Aside Duplicate GST Orders, Orders Fresh Hearing on GSTIN Cancellation *  DRC-01 Summary Can’t Replace Mandatory SCN: Gauhati High Court *  Transfer Of Unutilized ITC After Amalgamation - Supreme Court Issues Notice *  PUNJAB & HARYANA HC QUASHES GST CANCELLATION NOTICE FOR FAILURE TO PROVIDE CBIC ENQUIRY REPORT *  LICENSE FEE, TECHNICAL ASSISTANCE CHARGES NOT INCLUDIBLE IN CUSTOMS VALUE UNLESS THEY ARE A CONDITION OF SALE: CESTAT *  DELHI HC ORDERS REMOVAL OF GST ATTACHMENT AFTER STATUTORY 1 YEAR PERIOD EXPIRED *  CUSTOMS BROKER CAN’T BE FAULTED JUST BECAUSE EXPORTER’S GST REGISTRATION WAS PREVIOUSLY CANCELLED: CESTAT   *  Supreme Court Dismisses Review Plea Against Delhi HC Ruling Holding Real Operator Behind Fake GST Firms Liable As ‘Taxable Person  *  GST Appeal Can’t Be Rejected Merely Because DRC-07 Was Not Uploaded On Portal: Bombay High Court  

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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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