Category: CA Chandrasekhar Kutty. B.Com, F.C.A.

Incomplete GSTR-2B in some cases – regarding

Telangana Govt. introduces ‘Amnesty Scheme’ to settle pre-GST arrears; Prescribes tax-rates, timelines final

Tamilnadu GST & Central Excise Department issued a booklet on Faq on e-invoice final

Canteen Charges recovered from employees and free bus transportation provided to employees not leviable to GST

No ITC on laying pipeline outside factory premises, however, Member differ on credit eligibility on ‘pile foundation’ of storage tank

Annual Aggregate Turnover (AATO) computation for FY 2021-22

Due Date MAY 2022

No justification for in-transit stoppage of goods or vehicle in transaction between registered dealers

Madras HC- Citing mere technical breach without intention to evade tax, quashes penalty order

CBIC notifies 6 percent GST-rate on bricks from 01.04.2022

SC- State competent to tax ‘Lotteries’, a species of gambling; Reverses HC order

Kerala further extends due-date for filing annual Kerala Flood Cess return to Apr 30

CBIC amended circular on Proper officer under section 73 and 74 of the CGST Act 2017 and under the IGST Act 2017

GSTN Advisory; Auto-population of e-invoice details into GSTR-1

Maharashtra issues Guidelines for issuance of FORM GST DRC-07 for vehicles detained under E-way Bill provisions

FinMin records Rs. 1.33 lakh crore gross GST Revenue collection for February 2022

TN AAR- Rent-free accommodation provided by partner indirectly accrues as profit to firm, taxable

CBIC notifies reduction in e-invoicing turnover limit to Rs. 20 cr

AP AAAR – Denies exemption to building leased for use by students; Subsequent lessee’s activity a ‘separate supply’

Madras HC- Quashes orders cancelling registration citing ‘legitimate trade’ & ‘GST objective’, however, allows imposing penalty

AP AAAR- Denies ITC on invoice issued in April 2020 for supply pertaining to FY 2018-19; Confirms AAR

Upcoming GSTR 1 & IFF Enhancements

Road Work Construction Services provided by sub-contractor to main Govt. Contractor, not exempt

GST paid on inputs for executing ‘Road work contracts’ eligible for ITC; Upholds AAR

E-way bill downtime

Jan collections highest ever since inception, Avg. monthly collections for 3rd Quarter recorded at Rs. 1.30 lakh crores

Pecuniary benefit does not imply ‘profit’; Fees collected by Clubs liable to GST

Supply of developed plot different from sale of land, affirms liability to GST

CCI – Directs NECC to ‘cease and desist’ from anti-competitive practices in egg industry

No GST on recovery from employees towards Notice Pay, Parental Insurance

‘Artificial Ceramic Teeth’ fitment as cosmetic-treatment, ‘Dental Veneers for smile-designing’ not ‘Health-care’ service

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