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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 Issued by Government on 31 December

GST Update on Notification Issued by Government on 31 December

The gist of the notifications issued by the government on 31st December 2018 in the central tax non tariff head is as following:
• Notification No. 67/2018- Central Tax dated 31st December 2018 Persons who did not file the complete FORM GST REG26 of the Central Goods and Services Tax Rules, 2017 but received only a Provisional Identification Number (PID) till the 31st December, 2017 can apply for Goods and Services Tax Identification Number (GSTIN). 
The details to be given as mentioned in Notification No.31/2018 dated 6th August 2018 were to be furnished by such taxpayers to the jurisdictional nodal officer of the Central Government or State Government on or before the 31st August, 2018 which has now been extended till 31st January 2019.
Moreover, after receipt of new GSTIN, such taxpayers were required to furnish the certain details to GSTN by email, on or before the 30th September, 2018. This information is now to be sent by 28th February, 2019.
• Notification no. 68/2018-Central Tax Dated 31st December, 2018; 69/2018-Central Tax dated 31st December,2018; 70/2018-Central Tax dated 31st December,2018 
Government seeks to extend the time limit of filing returns for the taxpayers who have migrated under GST as per Notification 31/2018 Central Tax dated 6th August, 2018. Accordingly after completing the registration process as specified in the above notification such taxpayers are now required to file GSTR-3B for period July 2017 to February 2019 on or before 31st March, 2019.

• Notification no. 71/2018-Central Tax Dated 31St December ,2018; 72/2018-Central Tax dated 31St December ,2018 
Government seeks to extend time limit for filing returns by taxpayers who have migrated under GST as per Notification 31/2018 Central Tax dated 6th August, 2018. The above notification deals with taxpayers who were not issued GSTN till 31st December, 2017. Accordingly after completing the registration process as specified in the above notification such taxpayers are now required to file GSTR-1 for the period July 2017 to December 2018 on or before 31st March, 2019.

• Notification No. 73/2018 –Central Tax dated 31st December 2018 Central Government seeks to amend principal notification no. 50/2018 Central Tax dated 13th September, 2018. As per this notification the provisions of TDS (Tax Deducted at Source) shall not be applicable to the supply of goods or services that takes place between one person to another person as specified under clause (a), (b),(c) & (d) of sub section (1) of Section 51 of CGST Act,2017. Thus the following classes of persons have been exempted from the applicability of TDS provisions where the supply of goods and services are undertaken amongst each other:

(a) a department or establishment of the Central Government or State Government; or

(b) local authority; or

(c) Governmental agencies; or

(d) such persons or category of persons as may be notified by the Government on the recommendations of the Council.

• Notification 75/2018-Central Tax dated 31st December 2018 Government seeks to waive the late fees payable on non filing of FORM GSTR-1 for the month/quarters July,2017 to September,2018. Late fees shall be waived only on the condition that the details in FORM GSTR-1 is furnished between the period 22nd December 2018 to 31st March, 2019. This is inserted by way of provision.

• Notification 76/2018-Central Tax dated 31st December 2018 Government seeks to waive the late fees payable on non filing of FORM GSTR-3B for the months July, 2017 to September,2018. Late fees shall be waived only on the condition that the details in FORM GSTR-3B is furnished between the period 22nd December 2018 to 31st March, 2019.

• Notification 77/2018-Central Tax dated 31st December 2018 Government seeks to waive the late fees payable on non filing of FORM GSTR-4 (for composition dealers) for the quarters from July,2017 to September,2018. The late fees shall be waived only on the condition that the details in FORM GSTR-4 is to be furnished between the period 22nd December 2018 to 31st March, 2019.

• Notification 78/2018-Central Tax dated 31st December 2018 
Central Government seeks to extend the time limit of furnishing Form ITC-04. ITC-04 contains the details regarding the goods dispatched to a job worker and received from a job worker. The time limit of furnishing ITC-04 for the period July 2017 to December 2018 has been extended to 31st March 2019.


This is solely for the educational purpose.

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