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Corporate News *  Missing seized records must be considered while testing ITC claim; duplicate GST demands ordered corrected: Delhi High Court. *  GST appeal can’t be rejected without addressing taxpayer’s grounds: Allahabad High Court. *  Surplus IGST credit can offset CGST, SGST shortfall: GSTAT. *  GST refund can’t be denied when cancelled airfares are returned with tax: GSTAT. *  3 Hearing notices issued within 2 minutes: Gujarat High Court flags portal flaw, seeks report. *  GSTR-9, GSTR-9C filing for FY 2025-26 enabled; pending GSTR-1 and GSTR-3B must be filed first. *  Dupattas are exempt fabrics, can’t be taxed as fibres at 4%: Madras High Court. *  Full transitional credit allowed on capital goods received after GST rollout: GSTAT denies Rs. 6.99 lakh export duty credit. *  GST return mismatch alone can’t justify fraud proceedings: GSTAT orders fresh adjudication under section 73. *  Supplier found non-existent later can’t alone justify input tax credit denial: GSTAT. *  GST interest stops once tax reaches government account, can’t run until return filing: GSTAT. *  Cancelled flat booking- GST refund can’t be denied without excluding COVID period from limitation: GSTAT. *  India notifies rules of origin for India–New Zealand FTA. *  Incomplete E-bike kits classifiable as complete vehicles, but not eligible for CKD duty concession: CESTAT. *  Same GST rate on main input and output can’t by itself bar inverted duty refund: GSTAT. *  Unjust enrichment doesn’t apply to customs refunds from assessments finalised before July 13, 2006: Gujarat High Court. *  CENVAT credit can’t be denied solely because plant And machinery are embedded in earth: Karnataka High Court. *  DFIA exports ineligible for RoDTEP benefits; customs directs repayment with applicable interest. *  Second E-Way bill alone doesn’t prove another supply: GSTAT. *  Bail denied in Rs. 1.19 crore fake GST refund case over risk of accused absconding again: Punjab and Haryana High Court. *  GST registration can be restored after revocation deadline if outstanding dues are paid: Gauhati High Court. *  Multiple GST proceedings over same suppliers: Calcutta High Court directs dept. to share findings for adjudication. *  E-Governance portal services not OIDAR, fixed deposit interest not taxable: CESTAT. *  Rs. 500 Stamp duty required on authority letters for CAs, CMA and GST practitioners in Pune GST division.  *  Rs. 1.10 crore GST refund must be paid in cash after business closure: Allahabad High Court. *  Godown rent attracts 18% GST even when used exclusively for exempt agricultural warehousing: AAR. *  GST portal launches "Multi-State Registration" facility: one master TRN for registration applications across multiple States/UTs. *  RoDTEP scheme extended till 31st December, 2026.  *  Mere disagreement with order can’t override Rs. 20 lakh appeal limit: GSTAT. *  Customs interest can’t be backdated before confiscation liability is determined; nearly 8 year period excluded: Delhi High Court.
Subject News *  GST summons: anticipatory bail maintainable without arrest order, but relief denied in evasion case: Allahabad High Court. *  GST Appeal can’t be decided without hearing taxpayer’s objections to fresh evidence: Allahabad High Court. *  GST ITC can’t be reversed merely because supplier grants discount without reducing tax liability: GSTAT. *  Mere quoting of GST provision is not a valid charge: GSTAT quashes ITC denial. *  Personal hearing mandatory before adverse GST order, even without taxpayer’s request: Rajasthan High Court. *  Parallel bail pleas without full disclosure amount to abuse of process Rs. 43.08 crore GST case sent for fresh hearing: Supreme Court. *  GST refund based on unchallenged advance ruling can’t be recovered using later circular: GSTAT. *  Payment of GST alone doesn’t end interest and penalty liability when tax and interest remain unpaid beyond 30 days of notice: GSTAT. *  GST demand over builders’ 80% procurement rule requires reasoned adjudication: GSTAT. *  Eligible ITC doesn’t automatically entitle taxpayers to compensation cess refund on domestic sales: GSTAT. *  GST confiscation order passed before reply deadline invalid: GSTAT. *  GST interest can’t be retained after tax refund on delayed export receipts: Punjab & Haryana High Court. *  GST appeal can’t be dismissed over pre-deposit shortfall without opportunity To respond: Bombay High Court. *  DGGI SCN can’t be challenged before reply and adjudication:Chhattisgarh High Court. *  GST input tax credit can’t be denied solely due to supplier’s retrospective registration cancellation: GSTAT. *  GST notice must explain fraud allegations; merely repeating section 74 Is not enough:  Himachal Pradesh High Court. *  Audit detection alone can’t justify GST fraud penalty; specific suppression must be proved: GSTAT. *  GST order uploaded only under ‘Additional Notices’ tab without separate intimation set aside: Calcutta High Court. *  Service Tax appeal can’t be rejected for missing pre-deposit proof when payment is already recorded: CESTAT. *  SGST dept. can’t hear appeal against CGST order: Calcutta High Court. *  Mere dispatch of tax order can’t prove service or make appeal time-barred: CESTAT. *  Dealer incentives can’t be taxed merely on ledger entries: CESTAT. *  DGFT orders quashed for failure to supply DRI letter relied upon in SCN: Bombay High Court. *  GST penalty u/s 122(1A) can’t apply to Pre-2021 transactions; unregistered beneficiaries also covered: Delhi High Court. *  Expired E-way bill caused by wrong PIN code can’t justify GST penalty without intent to evade tax: GSTAT. *  Used railway rails can’t be taxed as track material without proof they are fit for reuse: CESTAT. *  Earlier DGGI notice doesn’t bar separate GST demand on different issue: Delhi High Court. *  ITC dispute involves no question of law: GSTAT directs appeal to Vice-President. *  Earlier DGGI notice doesn’t bar separate GST demand On different issue: Delhi High Court. *  No E-way bill required for interstate goods movement in november 2017: GSTAT quashes detention and penalty.  

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GST Update on Notification 31/2020 & 32/2020 dt.03.04.2020 - 003/2020-21

GST Update on Notification 31/2020 & 32/2020 dt.03.04.2020 - 003/2020-21

Due to the current pandemic over COVID-19, Finance Minister has provided various relief from the compliances under the GST. Now, CBIC vide its notification has notified and provided the relaxations. The applicable interest of only 9% if the Returns for the period of Feb 2020, March 2020 & April 2020 are filed as per the conditions mentioned the Notfn.No.31/2020. Moreover, late fees on delayed filing of GSTR 3B has also been waived for the month of Feb March and April 2020 on certain conditions.

No due dates have been extended for GSTR 3B returns for the period Feb, March & April 2020. However, late fees are waived and either the applicable interest has been waived or lowered to provide relief to the taxpayers to pay their dues. These reliefs are discussed in following paras:-

1.       Where Turnover is more than Rs.5 crore in the previous FY.
· 9% of Interest shall be chargeable after the 15 days from the due date for filing of GSTR 3B for the month of Feb March April 2020, if the said GSTR 3B returns are filed on or before 24th June 2020. This will be clear from a example. As the due date of filing of return for the month of March 2020 is April 20, 2020. If we file return within 15 days from this due date then there will be no interest. But if we file after 15 days but before June 24, 2020 then interest @ 9% will be charged.
· However, if the Returns has been filed after June 24, 2020  then interest of 18% shall be applied on the net tax liability for the entire period starting from due date as per the Circular 136/06/2020 dt 03.04.2020. Following the above example, if we file return for the month of March 2020 after June 24, 2020 then interest will be charged @ 18% right from April 20, 2020 to the date of filing of return.
· A point to be noted here is that Sec 50 has not been amended till date, where the interest shall be chargeable on the net tax liability was to be amended retrospectively as per the press release dated 14th March 2020. Therefore the department will ask the interest liability shall be applied on the gross tax liability for the said period. We are explaining the complete issue in detail by a separate update.
· As per Notification 32/2020 dt 03.04.2020, late fees shall also be waived if we file the return by June24, 2020. However, the late fees shall be levied if the return is filed after this date. The same has also been clarified vide Circular 136/06/2020 dt.03.04.2020.
·  The last fee for GSTR-1 is also waived in the same fashion but again the due date has not been extended. The implications of the same is explained in a separate update.

2.       Where the Turnover is more than 1.5 crores but upto Rs.5 Crores.
· No late fee and interest shall be applicable for the GSTR-3B returns filled after due date for filing of GSTR 3B for the month of Feb & March 2020, if the said GSTR 3B returns has been filed before 29th June 2020. Similarly, no late fee and interst if GSTR 3B for the month of April 2020 is filedbefore 30th June 2020.
· However, if the Returns has been filed after 29th June 2020 & 30th June for the month of Feb March & April respectively, interest of 18% shall be applied as per the Circular 136/06/2020 dt 03.04.2020
· The late fee for GSTR-1 is also waived in the same fashion.
 
3.       Where the Turnover is up-to 1.5 crores
·  No interest shall be applicable for the Returns filled after the due date for filing of GSTR 3B for the month of Feb March & April 2020, if the said GSTR 3B returns has been filed before 30th June 2020 , 3rd July 2020 & 6th July 2020 respectively.
·  However, if the Returns has been filed after 30th June 2020 3rd July 2020 & 6th July 2020 for the month of Feb March & April respectively, interest of 18% shall be applied as per the Circular 136/06/2020 dt 03.04.2020
· As per Notification 32/2020 dt 03.04.2020 Late fees shall also be waived till the period of 30th June 2020 3rd July 2020 & 6th July 2020. However, the late fees shall be levied if the return is filed after 30th June 2020 3rd July 2020 & 6th July 2020for the said periods. The same has also been clarified vide Circular 136/06/2020 dt.03.04.2020
 
 
This is solely for educational purpose.

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