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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 Things to do before filing returns of March 2019

GST Update on Things to do before filing returns of March 2019
Things to do before filing returns of March 2019-
1. GSTR 1 RELATED ‘AMENDMENTS’ FOR OF 17-18 AND 18-19-The Government has allowed, on the common portal, to make any sort of amendments/ rectification to be made in details furnished in GSTR-1 of July 2017 to March 2018 till the GSTR-1 of March 2019 is filled. Following are certain inclusive list of amendments that can still be made in GSTR-1 of March 2019:
  • If you have made mistake in reporting export with payment of Taxes and as a result of which, IGST refund has not been received, then you might need to amend your export details in Table 9A of GSTR-1
  • If recipient of goods or services is not able to find details of sales invoice by his supplier in his GSTR-2A, then, there might be chances that supplier have filed GSTR-1 wherein he has shown sales in B2C but it was actually B2B sales, in such cases amendment of B2C is required and also you have to upload the bill in B2B afresh.
 
2. GSTR 3B RELATED ADJUSTMENTS IN MARCH GSTR 3B RELATED TO ANY PREVIOUS MONTHS -  If mistakenly nil or wrong or incomplete GSTR 3B is uploaded for any previous months, then you can adjust +/- differences in March GSTR 3B , so that , your GSTR 3B can match with books of accounts which is very important while filing annual return.
3. Last date for availing credit for financial year 2017-18- The last date for availing of credit for the financial year 2017-18 is the due date of filing of GSTR 3B return for the month of March 2019. You have last chance of taking any Input Tax credit of 17-18 if not taken in any previous GSTR 3B of 17-18 or 18-19.   This is the last chance to avail benefit of pending ITC.
In exercise of the powers conferred by sec 172 of the CGST Act, the Central Government vide order no. 02/2018 – central tax dated 31.12.2018, has inserted following proviso in sec 16(4) of the CGST Act:
“Provided that the registered person shall be entitled to take input tax credit after the due date of furnishing of the return under section 39 for the month of September, 2018 till the due date of furnishing of the return under the said section for the month of March, 2019 in respect of any invoice or invoice relating to such debit note for supply of goods or services or both made during the financial year 2017-18, the details of which have been uploaded by the supplier under sub-section (1) of section 37 till the due date for furnishing the details under sub-section (1) of said section for the month of March, 2019.”
 
4. Reconciliation of GSTR1, GSTR-3B and books of accounts- A complete reconciliation to sales, inputs declared under GSTR1 and GSTR-3B vis-à-vis books of accounts is to be made. If there is any difference between any of these, then it should be rectified in the current period. Differences in relation to previous periods could be adjusted by amending GSTR-1 during filing for current period (month)
5. Reversal of Credits in case of EXEMPTED GOODS / PERSONAL USE-If there are any exempted supplies, then the credits are to be reversed as advised under Rule 42 and 43. In case of Non business use also the credits are to be reversed. The final computation of the credit reversal under Rule 42 is required to be made and given effect for before filing GSTR-3B for the month of March, 2019.
7. Pending Credit/Debit notes-Any pending adjustments with respect to debit/credit notes should also be effected in the returns filed for the month of March, 2019.
 
8. COMPLIANCE TO COMPLETE IF PENDING-
  • It is advised that TDS return to be filed for TDS deductors from Oct – 18 to Feb-19 is filed before 31-03-2019 so that Counter party can receive TDS credit before filling their last GSTR 3B OF 18-19 .
  • It is also advised that if any TDS is being deducted under GST, accept the TDS credit on the GST portal (Month to month basis). By doing so, proper accounting can be done.
  • LUT APPLICATION FOR NEXT FINANCIAL YEAR 2019-20- For all the exporters, who continue to export under LUT without payment of taxes.
9. Avail all ITC in Input Service Distributor (ISD) Registration-ISD should avail the ITC for FY 2017-18, not availed earlier, up to 31st March 2019. If not availed in the return filed by 13th April 2019, then the same shall Lapse.Also, all the ITC availed by ISD should be distributed in the month of March 2019.
This is solely for the educational purpose.
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