BLOGS

Deprecates Revenue’s attempt to treat E-way Bill expiry as GST-evasion; Enhances cost

No GST on common input-service facilitation by HO as ‘pure-agent’; ISD registration mandatory

Pharmacy located in the hospital premises is owned by a separate person then medicines supplied to the in-patient cannot be termed as composite supply

Sharing report of Technical Testing Services performed in India to overseas customers, not ‘export’

Sub-dividing larger land to smaller plots for sale, not ‘supply’

Healthcare services for members by multi-super speciality hospital, exempt from GST

Goods-in-transit cannot be detained solely for reason of under-valuation or change of route

ITC cannot be denied where transactions are supported by valid documents, remands matter

Gujarat AAAR modifies AAR ruling to hold that “fried – different shapes and sizes Papad”

Recoveries from employee for canteen, bus-transportation, notice-pay not liable to GST

Upcoming Functionality-Interest Tax Calculator in GSTR-3B

Supreme Court restores March 2020 order, extends limitation period for all judicial proceedings

Guidelines for recovery under section 79 for cases covered under explanation to section 75(12) of the CGST Act, 2017

Advisory on Revamped Search HSN Code Functionality

AAAR- Body-building on chassis supplied by Tata-Motors taxable as job-work at 18%, reverses AAR

E-commerce operators to report ‘Restaurant service’ supplies in Form GSTR-3B

GSTN’s advisory on GSTR-1 filing-restriction for non-filing of GSTR-3B for previous month

Summary of changes in GST Effective from January 1, 2022

Important changes notified in GST effective 01.01.2022

Clarification regarding GST on service supplied by restaurants through e-commerce operators

Rotary club’s activity of receiving contribution from members for expending on various expenses constitutes ‘business’

Surface Coating activity on new automotive components is ‘Job Work’, classifiable under SAC 9988

Uber challenges arbitrariness in Notification taxing auto-rickshaw operations through e-commerce platform from Jan 1

Topical Antiseptic Hand Sanitizer not medicament, Classifiable under HSN 3808, taxable at 18 percent

Solar Power Generating System classifiable under HSN 8451; Solar Panel, Inverter, Controller, Battery its essential-components

Agreement to sell becomes supply only upon sale; Destroyed goods cannot be supplied – MP AAR

CBIC notifies extension of National Anti-Profiteering Authority and changes in DRC 03 challan

Sale of developed land for smart city development not exigible to GST

Preparation of Gutka, containing Tobacco, in Pan shop akin to manufacture; Benefit under ‘composition scheme’ unavailable

Multispeciality hospital providing consumables with healthcare as a ‘package’ constitutes composite supply

Maharashtra AAR- Mutuality principle inapplicable to Rotary Club’s activities after retrospective amendment in Section 7

GST – Changes in tax rates and other important changes effective 1st January 2022

Circular-166-22-2021-GST – Clarification on certain refund related issues

Latest update on generation of Dynamic QR Code

Finance Minister Smt. Nirmala Sitharaman interacts with Chief Ministers, State Finance Ministers and Lt Governors of UTs to step up investment, infrastructure and growth

Gujarat AAAR- Each & every educational service not exempt; modifies AAR ruling on ‘assessment programme’ taxability

DGFT’s advisory on last date for filing online applications under MEIS,SEIS,RoSL &RoSCTL

Guidelines on issued by CBIC for blocking the credit ledger under Rule 86A

TN Govt SOP on faceless refund

SC disallows Bharti Airtel from seeking Rs. 923 cr GST refund by rectifying return

SCNs based on the difference in ITR-TDS data and service tax returns to be issued only after proper verification