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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 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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