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Corporate News *  GST registration cancellation without reasons amounts to ‘Economic Death’ of business: Supreme Court. *  No GST refund if appeal before GSTAT is filed late: Gujarat High Court. *  Mere upload of GST notice on portal not valid service, appeal limitation won’t start: Punjab & Haryana High Court. *  Taxpayer can’t be penalised for missing notices hidden under ‘Additional Notices/Orders’: Calcutta High Court allows fresh adjudication. *  State tax officer can’t issue GST SCN beyond CBIC-assigned jurisdiction: Bombay High Court stays recovery proceedings. *  Earlier 7.5% Pre-Deposit must count towards mandatory 10% for Appeal: Uttarakhand high court quashes CESTAT Order. *  Third Parties can’t challenge GST Advance Rulings merely due to financial impact: Karnataka HC *  GST SCN generated using AI tool quashed: Punjab & Haryana High Court *  Bank Attachment Quashed as Madras HC Quashes GST Order Issued Against Deceased Person *  ITC Blocking Order for Failure to Record ‘Reason to Believe’ U/R 86A Quashed: Allahabad High Court *  Govt Extends GSTAT Appeal Filing Deadline From 30 June to July 31, 2026 *  GST Demand on RWA Stayed: Allahabad High Court Questions Taxability of Electricity Distribution to Flat Owners *  CBIC Clarifies Jurisdiction After GST Registration Transfer: Earlier Proceedings Remain Valid, New Officer to Continue Action *  GST authorities’ certification not mandatory for reimbursement, but tax payment must be proven: Karnataka HC *  Contractor can’t seek gst reimbursement through writ when contract has arbitration clause: Karnataka HC *  Unsigned Order Is No Order in Law: AP HC Quashes GST Assessment Order for Want of Officer’s Signature *  Customs Can’t Levy Rs. 1.36 Crore Cost Recovery Charges Without Proof of Full-Day Officer Deployment: CESTAT  *  12% IGST Payable On Imported Dialysis Machine Parts: CESTAT *  Bombay High Court Admits Challenge to GST Limitation Extension Notifications; Grants Protection Against Coercive Recovery *  Criminal Case Can’t Run Parallel to GST Proceedings on Same Facts: Allahabad High Court *  Allahabad High Court Stays GST Detention Order; Directs Release of Vehicle and Goods on Deposit of Rs. 1.44 Lakh *  Service Tax Can’t Be Levied on Loss-Making Contracts: Gujarat High Court *  GSTN Mandates Ship-to GSTIN in e-Invoice and e-Way Bill APIs; Introduces Voluntary e-Way Bill Closure Facility from August 1, 2026 *  GST Appeal Can’t Be Rejected as Time-Barred When Taxpayer Was Pursuing Rectification Remedy: Telangana High Court *  Absence of E-Way Bill and Transport Documents Justifies Customs Seizure U/s 110: Gauhati HC *  Madras High Court Upholds GST Late Fee and Penalty for Non-Filing of Annual Return, Dismisses Challenge  *  GST Records, Purchase Documents Sufficient to Discharge Burden Under Customs Act: CESTAT Orders Release of 3.65 Kg Gold  *  No Sugar Cess Payable on Sugar Exported Out of India: CESTAT *  Road Construction Services Exempt and SCN Time-Barred: CESTAT Quashes Service Tax Demand Based Solely on Form 26AS  *  ITC Freeze Upheld After GST Dept Find Suppliers Were Allegedly Fake Bill-Trading Entities: Madras HC 
Subject News *  Input service benefits can’t be denied: CESTAT allows export refund despite MMTC acting as Canalising agency. *  No service tax demand without proof of service of SCN: CESTAT. *  Service tax demand quashed as dept. fails to prove service of SCN: CESTAT *  GST : Mere allegation of inadequate consideration of reply not enough to invoke writ jurisdiction: Delhi High Court *  Onerous conditions imposed for provisional release of seized imported goods shouldn’t amount to virtual denial of relief: CESTAT. *  GST SCN without alleging fraud cannot invoke sec. 74: Karnataka High Court quashes adjudication order. *  Extended Limitation Can’t Be Invoked Merely on Form 26AS Data: CESTAT *  Revenue-Sharing with Restaurants Not Taxable as Business Support Service: CESTAT *  R. 6(3) Option Can’t Be Forced on Taxpayer; CESTAT Quashes Rs. 12.36 Crore CENVAT Credit Demand *  Excise Duty | Power Consumption Alone Can’t Prove Clandestine Manufacture: Karnataka High Court *  Madras High Court Examines DGGI’s Authority to Issue GST Penalty Orders Under Section 122, Adds DGGI as Party *  Proceedings under omitted r. 96(10) can’t survive without saving clause: andhra pradesh high court quashes gst refund recovery *  Excise duty power consumption alone can’t prove clandestine manufacture: karnataka high court *  Madras high court rules GST show cause notices must disclose grounds for invoking extended limitation *  Court Can’t Direct Extension GST Return Deadlines or Waive Interest and Penalties: Karnataka High Court *  GST Notifications Can’t Go Beyond GST Council Recommendations: Madras High Court Quashes SCN on Branded Pulses *  Appeal Can’t Be Dismissed for Delay When Dept’s Own Order Mis-states Limitation Period: CESTAT *  No Evidence of KYC or Due Diligence Breach By Customs Broker: CESTAT Quashes Licence Revocation in Export Overvaluation Case *  Glucometers Are Chemical Analysis Instruments Classifiable Under Tariff Heading 9027: CESTAT *  Validity of Post-GST Service Tax Proceedings Upheld: Gujarat High Court Dismisses Challenge to S. 73 SCN *  Rectified GST Refund Applications Can’t Be Rejected as Time-Barred If Original Refund Claim Was Filed Within Limitation: Gujarat HC *  Service Tax Refund Can’t Be Denied as Time-Barred When Levy Itself Is Unconstitutional: Gujarat High Court *  Same Officer Can’t Act As Auditor & Adjudicator: Karnataka High Court *  Karnataka High Court Condones 324-Day Delay, Revives Customs Appeal in Jewellery Pilferage Case  *  Madras High Court Quashes GST Assessment Order Passed Ex Parte Despite Prior ITC Reversal; Lifts Bank Attachment *  Tobacco Process Doesn’t Amount to Manufacturing: Madras High Court Quashes Rs. 1.32 Crore Compensation Cess Demand  *  Recovery Notice Unsustainable After Voluntary Reversal of Unutilised Credit: CESTAT  *  GST | ‘System Generated’ SCN Without Officer Details Invalid: Allahabad HC  *  Electronic Records Without Statutory Certification Requirements Can’t Justify Undervaluation Allegations: CESTAT *  Madras High Court Stays GST Order, Finds Prima Facie Merit in Plea Against S. 74 Proceedings Based on S. 73 Intimation  

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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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