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Corporate News *  Service tax penalty can’t survive when assessee acted on dept.’s own view of non-taxability: Delhi High Court. *  GST section 74 extended limitation questionable when form 26AS mismatch was already known: Karnataka High Court grants interim relief. *  CGST demand prima facie impermissible after state GST settlement under section 128A: Bombay High Court. *  Supreme Court asks GSTAT to sympathetically consider delay as taxpayers pursued remedy before wrong forum. *  Supreme Court stays Tripura High Court ruling protecting genuine buyers from ITC denial over supplier’s GST default. *  Diary entries alone can’t prove clandestine removal of goods: CESTAT quashes excise penalty on steel trader. *  Customs could investigate preferential tariff claims even before sec. 28DA: Delhi High Court. *  Customs dept. relied on fake AI generated case laws: supreme court quashes Rs. 425.28 crore penalty. *  No GST exemption in affiliation and annual registration charges for admission or conduct Of examinations: GSTAT. *  Mere invoices, cheque payments insufficient to establish genuine movement of goods: GSTAT restores Rs. 43.44 lakh ITC demand. *  Consolidated GST show cause notice covering multiple financial years is not without jurisdiction: Delhi High Court. *  Construction of independent houses on separate plots not taxable as ‘Residential Complex’ without common facilities: CESTAT. *  GST penalty exceeding statutory maximum unsustainable; Allahabad High Court quashes ? 50,000/- penalty after taxpayer filed return and paid late fee. *  GST order against standard chartered bank passed without hearing set aside by Bombay High Court. *  Retracted statements can’t be relied upon without cross-examination: CESTAT quashes gold confiscation. *  Burden to prove misclassification lies on customs department: CESTAT. *  CESTAT quashes Rs. 98 lakh excise demand on clearance of used refractory brick scrap. *  Service tax demand on irrigation works quashed: Karnataka High Court rules sale of goods component not taxable as service. *  GSTAT restores tax and penalty for transporting iron scrap without E-way bill citing intent to evade tax. *  Madras High Court stays GST recovery from directors without opportunity to show cause under section 89. *  Madras high court stays GST recovery notice against directors; finds prima facie case on applicability of section 79(1)(c). *  Procedural lapses can’t justify harsh punishment without serious customs breach: CESTAT quashes customs broker licence revocation. *  Service tax payable on land leasing and sports complex charges: CESTAT. *  Settled customs dispute can’t be reopened through Article 226 challenge to interest liability: Delhi High Court. *  Mere facilitation of customs clearance can’t establish knowledge of smuggling: Madras High Court. *  GST registration cancellation stayed: Allahabad High Court questions 99% ITC utilisation cap under rule 86B. *  Composition scheme lapses automatically on crossing Rs. 1.5 crore turnover: GSTAT. *  Gujarat High Court quashes GST cancellation orders after officer relied on non-existent AI-generated case laws. *  Importers liable for customs duty benefits availed through manipulated scrips: Delhi High Court. *  Procedural E-way bill lapse alone can’t justify penalty where genuine transaction and absence of tax evasion are established: GSTAT.
Subject News *  Documentary evidence dominates probe, further custody unwarranted: mumbai court grants bail in Rs. 22.44 crore customs duty evasion case. *  Business premises can’t remain sealed for non-participation in GST search: Allahabad High Court. *  GST pre-deposit must be refunded proportionately when taxpayer partly succeeds in appeal: Bombay High Court. *  Supreme Court grants 30 days to file GST appeal; keeps pre-deposit issue open due to deposit in parallel CGST proceedings. *  GST demand can’t exceed amount proposed in SCN: Allahabad High Court quashes Rs. 20.47 Crore order. *  Hundreds-of-crores GST demand and heavy 10% pre-deposit no ground to bypass statutory appeal: Punjab & Haryana High Court. *  Delhi High Court refuses to entertain challenge to gold confiscation due to statutory appeal remedy and unexplained delay. *  Procedural error in customs broker licence inquiry can be rectified through remand: Delhi High Court. *  GSTR-2A mismatch alone can’t justify ITC denial without invoice-wise verification; personal hearing mandatory: GSTAT. *  GST order passed without uploading personal hearing notices violates sec. 75(4): Allahabad High Court. *  TAX EVASION - Sec. 74 GST SCN quashed for not spelling out fraud, wilful misstatement or suppression: Allahabad High Court. *  STPI’s SOFTEX certification and NoC charges taxable as business support services: CESTAT. *  Suspicion can’t replace proof: CESTAT quashes penalty in alleged gold-smuggling operation. *   Limitation runs from communication of order: Madras High Court upholds rejection of delayed GST Appeals. *  Rajasthan High Court quashes GST demand over unsigned show cause notice. *  ITC recovery upheld where supplier failed to deposit GST: Rajasthan High Court. *  Customs commissioner’s empowered to make port trust liable for duty on pilfered goods: Supreme Court. *  Rectification proceedings can’t be used to challenge an uncontested GST assessment through a writ petition: Andhra Pradesh HC. *  GST proceedings against deceased proprietor unsustainable without notice to legal heir: GSTAT. *  Mere availment of ineligible self-assessed ITC doesn’t amount to suppression without evidence of fraud or wilful misstatement: GSTAT. *  Disposal of mining overburden by entity authorised by mining lease holder constitutes taxable service: CESTAT. *  Toll plaza data not mandatory for ITC refund: GSTAT. *  Disputed GST fraud allegations require investigation: Punjab and Haryana High Court makes interim bail absolute in alleged fraud and GST fraud case. *  Non-manufacturer contractor liable to deposit excess excise duty collected from buyer: CESTAT. *  GST order can’t reject taxpayer’s reply as “not satisfactory” without reasons: Madhya Pradesh High Court. *  Uncorroborated statements can’t establish alleged diversion of duty-free goods: CESTAT. *  Erection services were not liable to service tax prior to 10th september 2004: CESTAT. *  Sec. 74 GST notice must spell out statutory ingredients for invoking extended tax demand proceedings: Allahabad High Court. *  No jurisdictional bar under section 6(2)(b) in parallel CGST SGST proceedings: Delhi High Court refuses to bypass GST appeal remedy. *  Madras High Court remits GST demand for fresh adjudication after taxpayer claims it was unaware of SCN following business closure.  

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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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