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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 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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