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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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PART- 1- AMENDMENTS PROPOSED IN THE BILL PASSED BY THE LOK SABHA

PART- 1- AMENDMENTS PROPOSED IN THE BILL PASSED BY THE LOK SABHA

PART- 1- AMENDMENTS PROPOSED IN THE BILL PASSED BY THE LOK SABHA

Recently, the Lok Sabha has passed a number of amendment bills naming The CGST (Amendment) Bill 2018, The IGST(Amendment) Bill 2018, The UGST (Amendment)Bill and The GST(Compensation to States) Amendment Bill 2018. The CGST (Amendment) Bill passed has cleared out many ambiguities that have raised confusions in the minds of assessee.
Certain amendments have been proposed in Section 2- Definitions under the CGST Act, 2018 via issuance of bill-

  • In Section 2(4), in the definition of Adjudicating Authority, Words “Central Board of Excise and Customs” has been replaced with “Central Board of Indirect Taxes and Customs”.

Moreover, now the authority referred in Section 171(2) i.e Anti profiteering authority is also been included in the definition of Adjudicating Authority.
 

  • Another clause has been inserted in the definition of Business explained in Section 2(17).

“Clause (h) - Activities of a race club including by way of totalisator or a license to book maker or activities of a licenses book maker in such club.”
 

  • Meaning of business vertical as defined in Section 2(18) has been omitted.  As per Section 25 of the CGST Act 2017, separate GST registration can be obtained for branches within a state for businesses having multiple business verticals. Now, after this deletion, separate registration in a State will be granted to registered assessee whether he is having a separate business vertical or not. 
  • The definition of service has been broadened by including “facilitating or arranging transactions in securities” in Section 2(102) of the CGST Act, 2017. 

As per Section 9(4) of CGST act 2017, any Supply of goods or service from an unregistered supplier to a registered supplier will cast liability to pay GST to the Government in the form of RCM I.e Reverse charge mechanism. Tax under RCM would arise if the supply exceeds the limit of Rs. 5000 in a day.
However, vide Notification No. 22/2018 – Central Tax (Rate) dated 06th August’18, applicability of Section 9(4) has been postponed till 30th September’19. Though it has been deferred but an amendment inserted via bill indicates that it has not been completely dispensed off.
The Government can specify certain class of registered persons who shall in respect of supply of specified categories of goods and services received from an unregistered supplier will be liable to pay tax under RCM. Thus, the reverse charge will be applicable only to specified person only. This mean the Government intend to limit the scope of such function to certain category of assessee. This is welcome step.
We will keep you updated with the amendments proposed in the bill by releasing a chain of updates in this regard.

Till then, keep updated.

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