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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 MISC POINTS IN 28TH COUNCIL MEET

GST UPDATE ON MISC POINTS IN 28TH COUNCIL MEET

              GST UPDATE ON MISC POINTS 28TH COUNCIL MEET
Some of the recommendations as discussed in the 28th Council meeting held on 21st July 2018 under the Chairmanship of Shri Piyush Goyal ,acting as Finance Minster along with our observations on these amendments are as under:-
1. Definition of Supply

  • The following transactions shall be not be treated as supply (no tax payable) under Schedule III:

a. Supply of goods from a place in the non-taxable territory to another place in the non-taxable    territory without such goods entering into India;
This was important as trade and industry was demanding the same. The goods have not entered in to Indian Territory but the GST was payable only due to the fact that billing is done from India. This is a welcome step.
b. Supply of warehoused goods to any person before clearance for home consumption; and
c. Supply of goods in case of high sea sales.
This was also demanded and there was confusion whether the GST is payable twice on High sea Sale. First time, when High sea sale is done and secondly when the actual import takes place. The Government has clarified that GST is payable on import only. But the law suggested against the same. Another point was also raised that proportionate credit is to be reversed on high sea sales. Now, this amendment has put an end to all such disputes.
2. Appeals and Recovery

  • Amount of pre-deposit payable for filing of appeal before the Appellate Authority and the Appellate Tribunal to be capped at Rs. 25 Crores and Rs. 50 Crores, respectively.

 The amount of pre-deposit was 10% for first appeal and 20% for the next appeal before tribunal. The demand of trade and industry was that it should 7.5% and 10% as was in Service Tax and Central Excise regime. It was not adhered to but overall cap has been provided in these rules. Hence, this will benefit the large tax payers who have huge demands. But poor small assessee has to pay 10% in appeal before Appellate authority and 20% in appeal before appellate tribunal.

  • Recovery can be made from distinct persons even if present in different states.

 
This example will clear it. Suppose one assessee having two registrations, one in state of Rajasthan and another in Assam. If the PAN number is same and demand is pending in Rajasthan then it can be recovered from Assam unit. When the registrations are separate then the separate then the recovery should be separate only. But if refund is applied in Assam then recovery of Rajasthan will be adjusted by officer. But the modus operandi to implement this procedure is to be seen. The officer may delay the refund by saying that he has asked other unit of same PAN whether any demand is pending against him.   This should not happen.
3. Credit/ Debit Notes

  • Registered persons may issue consolidated credit/debit notes in respect of multiple invoices issued in a Financial Year instead of issuing and co-relating one credit/debit note against each invoice.

This was also demanded by industry at large. Suppose, discount is given to buyers on overall turnover then it is very cumbersome to issue number of credit notes linking it with invoices. The whole industry was finding it difficult. Moreover, number of credit notes is to be raised for each invoice. This has been relaxed by the department.
4. Job Work

  • Commissioner to be empowered to extend the time limit for return of inputs and capital sent on job work, upto a period of one year and two years, respectively.

This is also a welcome step. Otherwise, in earlier provisions, it was said the material did not return in specified period will be termed as supply. But now the permission can be taken from the commissioner.

  • Place of supply in case of job work of any treatment or processdone on goods temporarily imported into India and then exported without putting them to any other use in India, to be outside India. 

This amendment will lead to non-payment of GST on such job work
5. Multiple Registrations

  • Taxpayers may opt for multiple registrations within a State/Union territory in respect of multiple places of business located within the same State/Union territory.

Earlier it was allowed only in case of separate business vertical. But now it is allowed if the assessee wishes so then he can take separate registration. This was needed by assessee as they have separate cost centre and it was very difficult to operate separate units and then compile the data of all the units in the same state.
 
 
 
We hope the above is useful to you.
 
Your Need Our Concern…
Thanking you,                                                                                 
Regards,
               
Pradeep Jain, F.C.A.
 

Opinion

              GST UPDATE ON MISC POINTS 28TH COUNCIL MEET
Some of the recommendations as discussed in the 28th Council meeting held on 21st July 2018 under the Chairmanship of Shri Piyush Goyal ,acting as Finance Minster along with our observations on these amendments are as under:-
1. Definition of Supply

  • The following transactions shall be not be treated as supply (no tax payable) under Schedule III:

a. Supply of goods from a place in the non-taxable territory to another place in the non-taxable    territory without such goods entering into India;
This was important as trade and industry was demanding the same. The goods have not entered in to Indian Territory but the GST was payable only due to the fact that billing is done from India. This is a welcome step.
b. Supply of warehoused goods to any person before clearance for home consumption; and
c. Supply of goods in case of high sea sales.
This was also demanded and there was confusion whether the GST is payable twice on High sea Sale. First time, when High sea sale is done and secondly when the actual import takes place. The Government has clarified that GST is payable on import only. But the law suggested against the same. Another point was also raised that proportionate credit is to be reversed on high sea sales. Now, this amendment has put an end to all such disputes.
2. Appeals and Recovery

  • Amount of pre-deposit payable for filing of appeal before the Appellate Authority and the Appellate Tribunal to be capped at Rs. 25 Crores and Rs. 50 Crores, respectively.

 The amount of pre-deposit was 10% for first appeal and 20% for the next appeal before tribunal. The demand of trade and industry was that it should 7.5% and 10% as was in Service Tax and Central Excise regime. It was not adhered to but overall cap has been provided in these rules. Hence, this will benefit the large tax payers who have huge demands. But poor small assessee has to pay 10% in appeal before Appellate authority and 20% in appeal before appellate tribunal.

  • Recovery can be made from distinct persons even if present in different states.

 
This example will clear it. Suppose one assessee having two registrations, one in state of Rajasthan and another in Assam. If the PAN number is same and demand is pending in Rajasthan then it can be recovered from Assam unit. When the registrations are separate then the separate then the recovery should be separate only. But if refund is applied in Assam then recovery of Rajasthan will be adjusted by officer. But the modus operandi to implement this procedure is to be seen. The officer may delay the refund by saying that he has asked other unit of same PAN whether any demand is pending against him.   This should not happen.
3. Credit/ Debit Notes

  • Registered persons may issue consolidated credit/debit notes in respect of multiple invoices issued in a Financial Year instead of issuing and co-relating one credit/debit note against each invoice.

This was also demanded by industry at large. Suppose, discount is given to buyers on overall turnover then it is very cumbersome to issue number of credit notes linking it with invoices. The whole industry was finding it difficult. Moreover, number of credit notes is to be raised for each invoice. This has been relaxed by the department.
4. Job Work

  • Commissioner to be empowered to extend the time limit for return of inputs and capital sent on job work, upto a period of one year and two years, respectively.

This is also a welcome step. Otherwise, in earlier provisions, it was said the material did not return in specified period will be termed as supply. But now the permission can be taken from the commissioner.

  • Place of supply in case of job work of any treatment or processdone on goods temporarily imported into India and then exported without putting them to any other use in India, to be outside India. 

This amendment will lead to non-payment of GST on such job work
5. Multiple Registrations

  • Taxpayers may opt for multiple registrations within a State/Union territory in respect of multiple places of business located within the same State/Union territory.

Earlier it was allowed only in case of separate business vertical. But now it is allowed if the assessee wishes so then he can take separate registration. This was needed by assessee as they have separate cost centre and it was very difficult to operate separate units and then compile the data of all the units in the same state.
 
 
 
We hope the above is useful to you.
 
Your Need Our Concern…
Thanking you,                                                                                 
Regards,
               
Pradeep Jain, F.C.A.
               GST UPDATE ON MISC POINTS 28TH COUNCIL MEET
Some of the recommendations as discussed in the 28th Council meeting held on 21st July 2018 under the Chairmanship of Shri Piyush Goyal ,acting as Finance Minster along with our observations on these amendments are as under:-
1. Definition of Supply

  • The following transactions shall be not be treated as supply (no tax payable) under Schedule III:

a. Supply of goods from a place in the non-taxable territory to another place in the non-taxable    territory without such goods entering into India;
This was important as trade and industry was demanding the same. The goods have not entered in to Indian Territory but the GST was payable only due to the fact that billing is done from India. This is a welcome step.
b. Supply of warehoused goods to any person before clearance for home consumption; and
c. Supply of goods in case of high sea sales.
This was also demanded and there was confusion whether the GST is payable twice on High sea Sale. First time, when High sea sale is done and secondly when the actual import takes place. The Government has clarified that GST is payable on import only. But the law suggested against the same. Another point was also raised that proportionate credit is to be reversed on high sea sales. Now, this amendment has put an end to all such disputes.
2. Appeals and Recovery

  • Amount of pre-deposit payable for filing of appeal before the Appellate Authority and the Appellate Tribunal to be capped at Rs. 25 Crores and Rs. 50 Crores, respectively.

 The amount of pre-deposit was 10% for first appeal and 20% for the next appeal before tribunal. The demand of trade and industry was that it should 7.5% and 10% as was in Service Tax and Central Excise regime. It was not adhered to but overall cap has been provided in these rules. Hence, this will benefit the large tax payers who have huge demands. But poor small assessee has to pay 10% in appeal before Appellate authority and 20% in appeal before appellate tribunal.

  • Recovery can be made from distinct persons even if present in different states.

 
This example will clear it. Suppose one assessee having two registrations, one in state of Rajasthan and another in Assam. If the PAN number is same and demand is pending in Rajasthan then it can be recovered from Assam unit. When the registrations are separate then the separate then the recovery should be separate only. But if refund is applied in Assam then recovery of Rajasthan will be adjusted by officer. But the modus operandi to implement this procedure is to be seen. The officer may delay the refund by saying that he has asked other unit of same PAN whether any demand is pending against him.   This should not happen.
3. Credit/ Debit Notes

  • Registered persons may issue consolidated credit/debit notes in respect of multiple invoices issued in a Financial Year instead of issuing and co-relating one credit/debit note against each invoice.

This was also demanded by industry at large. Suppose, discount is given to buyers on overall turnover then it is very cumbersome to issue number of credit notes linking it with invoices. The whole industry was finding it difficult. Moreover, number of credit notes is to be raised for each invoice. This has been relaxed by the department.
4. Job Work

  • Commissioner to be empowered to extend the time limit for return of inputs and capital sent on job work, upto a period of one year and two years, respectively.

This is also a welcome step. Otherwise, in earlier provisions, it was said the material did not return in specified period will be termed as supply. But now the permission can be taken from the commissioner.

  • Place of supply in case of job work of any treatment or processdone on goods temporarily imported into India and then exported without putting them to any other use in India, to be outside India. 

This amendment will lead to non-payment of GST on such job work
5. Multiple Registrations

  • Taxpayers may opt for multiple registrations within a State/Union territory in respect of multiple places of business located within the same State/Union territory.

Earlier it was allowed only in case of separate business vertical. But now it is allowed if the assessee wishes so then he can take separate registration. This was needed by assessee as they have separate cost centre and it was very difficult to operate separate units and then compile the data of all the units in the same state.
 
 
 
We hope the above is useful to you.
 
Your Need Our Concern…
Thanking you,                                                                                 
Regards,
               
Pradeep Jain, F.C.A.
 

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