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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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GST Update-26.11.2016 Hindi

Questions from Industry

हमनें पिछले GST अपडेट में आपको सेमिनार में पूछे जाने वाले प्रश्नों के बारे में बताया था । उसी कड़ी में हम आपको पूछे जाने वाले प्रश्नों के बारे में बता रहे हे।

प्रश्न :GST में जो TDS का प्रावधान आया हे वो इनकम टैक्स में कटने वाला TDS ही हे ?
उत्तर :TDS का प्रावधान इनकम टैक्स से अलग हे तथा GST में TDS का अलग से प्रावधान हे ।

प्रश्न :TDS में अलग से जमा करना होगा तथा कैश पेमेंट भी कर दे तो एक ही इनवॉइस दो बार भुगतान नहीं हो जायेगा ?
उत्तर :नहीं जो TDS आपका कटा जायेगा वो आपके क्रेडिट लेजर में जुड़ जायेगा तथा आपको उतना पेमेंट नहीं करना पड़ेगा ।

प्रश्न : TDS और RCM ( रिवर्स चार्ज मैकेनिज्म }में क्या भिन्नता हे ?
उत्तर : RCM में जिन सर्विस या गुड्स की सप्लाई पर टैक्स माल या सर्विस प्राप्त करने वाले पर जवाबदारी होती है । जबकि TDS मे गवर्नमेंट जिस वस्तु या सर्विस पर यह लागु करेगी उसे बिल में से TDS काटकर SUPPLIERS के REGISTRATION में जमा करना होगा ।

प्रश्न :यह TDS किस वैल्यू की बिल पर तथा किस दर से काटा जायेगा ?
उत्तर :
TDS का प्रावधान सेंट्रल या स्टेट गवर्नमेंट , लोकल अथॉरिटी या गवर्नमेंट एजेंसी पर लगा है तथा इसके अलावा एजेंसी पर लगा है तथा इसके अलावा जो भी लोग सेंट्रल गवर्नमेंट या स्टेट गवर्नमेंट द्वारा नोटिफाई होंगे उनको 1 % की दर से TDS काटना होगा । ये 10 लाख के ऊपर के बिल्स पर ही कटेगा ।

प्रश्न : TDS कब कब जमा करना होगा ?
उत्तर : ये 10 दिन के भीतर जमा कराना होगा तथा इसके अलग से मासिक return जायेंगे ।

प्रश्न : TDS काटने वाला कोई डॉक्यूमेंट देगा ?
उत्तर : TDS काटने वालो suppliers को 5 दिन के भीतर एक सर्टिफिकेट देगा । ये सर्टिफिकेट नहीं देने पर 1००/- प्रतिदिन के हिसाब से penalty भी लगाई जाएगी ।

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