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Clarifications regarding applicability of GST on certain services Circular No. 190/02/2023- GST / F. No. CBIC-190354/316/2022-TRU Section-CBEC dated 13th January, 2023 Representations have been received seeking clarifications on the following issues: 1. Applicability of GST on accommodation services supplied by Air Force Mess to its personnel; 2. Applicability of GST on incentive paid by Ministry of Electronics and Information Technology (MeitY) to acquiring banks under Incentive scheme for promotion of RuPay Debit Cards and low value BHIM-UPI transactions. The above issues have been examined

  Clarification regarding GST rates and classification of certain goods Circular No. 189/01/2023-GST /F. No. CBIC- 190354/316/2022-TRU Section-CBEC, dated 13th January, 2023 Based on the recommendations of the GST Council in its 48th meeting held on 17th December, 2022, clarifications, with reference to GST levy, related to the following are being issued through this circular 2. Rab -classifiable under Tariff heading 1702: 2.1 Representation has been received seeking clarification regarding the classification of "Rab". It has been stated that under the U.P. Rab (Movement Control Order),

Powers of Superintendent of central tax to Additional Assistant Directors G.S.R. 8(E)/Notification No. 01/2023– Central Tax, dated 4th January, 2022 In exercise of the powers conferred under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017( 13 of 2017), the Central Government hereby makes the following amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue)

Amendment in notification No. 12/2017- Union Territory Tax (Rate) G.S.R. 926(E)/Notification No. 15/2022 – Union Territory Tax (Rate), dated 30th December, 2022 In exercise of the powers conferred by sub-sections (3) and (4) of section 9, subsection (1) and (3) of section 11, sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the

Amendment in notification No. 4/2017- Union Territory Tax (Rate) G.S.R. 923(E)/Notification No. 14/2022 – Union Territory Tax (Rate), dated 30th December, 2022 In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 4/2017- Union Territory Tax (Rate),

Amendment notification No. 2/2017- Union Territory Tax (Rate) G.S.R. 921(E)/Notification No. 13/2022 – Union Territory Tax (Rate), dated 30th December, 2022 In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India,

Amendment notification No. 1/2017- Union Territory Tax (Rate) G.S.R. 918(E)/Notification No. 12/2022 – Union Territory Tax (Rate), dated 30th December, 2022 In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the

Amendment in notification No. 9/2017- Integrated Tax (Rate) G.S.R. 927(E)/Notification No. 15/2022 – Integrated Tax (Rate), dated 30th December, 2022 In exercise of the powers conferred by sub-section (3) and sub-section (4) of section 5, subsection (1) and sub-section (3) of section 6 and clause (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of

Amendment in notification No. 4/2017- Integrated Tax (Rate) G.S.R. 922(E)/Notification No. 14/2022 – Integrated Tax (Rate), dated 30th December, 2022 In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 4/2017- Integrated Tax (Rate), dated the 28th June,

  Amendment in notification No. 2/2017- Integrated Tax (Rate) G.S.R. 920(E)/Notification No. 13/2022 – Integrated Tax (Rate), dated 30th December, 2022 In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, Ministry of

Amendment in notification No. 1/2017- Integrated Tax (Rate) G.S.R. 917(E)/Notification No. 12/2022 – Integrated Tax (Rate), dated 30th December, 2022 In exercise of the powers conferred by sub-section (1) of section 5 of Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the

Amendment in notification No. 12/2017- Central Tax (Rate) G.S.R. 926(E)/Notification No. 15/2022 – Central Tax (Rate), dated 30th December, 2022 In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) and (3) of section 11, sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of

Amendment in notification No. 4/2017- Central Tax (Rate) G.S.R. 922(E)/Notification No. 14/2022 – Central Tax (Rate), dated 30th December , 2022 In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 4/2017- Central Tax (Rate), dated the 28th

Amendment in notification No. 2/2017- Central Tax (Rate) G.S.R. 919(E)/Notification No. 13/2022 – Central Tax(Rate), dated 30th December , 2022 In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, Ministry of

Amendment in notification No. 1/2017- Central Tax (Rate) G.S.R. 916(E)/Notification No. 12/2022– Central Tax(Rate), dated 30th December , 2022 In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No.1/2017-Central Tax (Rate), dated

Filing an application for refund by unregistered persons Circular No. 188/20/2022-GST /F. No. CBIC-20001/2/2022 - GST, dated 27th December, 2022 Instances have been brought to the notice where the unregistered buyers, who had entered into an agreement/ contract with a builder for supply of services of construction of flats/ building, etc. and had paid the amount towards consideration for such service, either fully or partially, along with applicable tax, had to get the said contract/ agreement cancelled subsequently due to non-completion

Clarification of dues under GST law under Insolvency and Bankruptcy Code Circular No. 187/19/2022-GST /F. No. CBIC-20001/2/2022 - GST, 27th December, 2022 Attention is invited to Circular No.134/04/2020-GST dated 23rd March, 2020, wherein it was clarified that no coercive action can be taken against the corporate debtor with respect to the dues of the period prior to the commencement of Corporate Insolvency Resolution Process (CIRP). Such dues will be treated as ‘operational debt’ and the claims may be filed by the proper

  Clarification on various issue pertaining to GST Circular No. 186/18/2022-GST /F. No. CBIC-20001/2/2022 - GST, 27th December, 2022 Representations have been received from the field formations seeking clarification on certain issues with respect to – i. taxability of No Claim Bonus offered by Insurance companies; ii. applicability of e-invoicing w.r.t an entity. 2. In order to clarify the issue and to ensure uniformity in the implementation of the provisions of law across the field formations, the Board, in exercise of its powers conferred by section

Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act Circular No. 185/17/2022-GST/F. No. CBIC-20001/2/2022 - GST, dated 27th December, 2022 Attention is invited to sub-section (2) of section 75 of Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”) which provides that in cases where the appellate authority or appellate tribunal or court concludes that the notice issued by proper officer under sub-section (1) of section 74 is not sustainable

Clarification on the entitlement of input tax credit Circular No. 184/16/2022-GST / F. No. CBIC-20001/2/2022 - GST, dated 27th December, 2022 Attention is invited to sub-section (8) of section 12 of Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as “IGST Act”) which provides for the place of supply of services by way of transportation of goods, including by mail or courier, where location of the supplier as well as the recipient of services is in India. As per clause

In view of the provisions of sections 15 and 46 of the Customs Act, it is held that presentation of the bill of entry in the prescribed form would suffice to confer a right on the importer to have the tariff valuation and the rate of duty in force on the date of presentation of such bill of entry. Customs Act, 1962 – Sections 15 and 46 – Rate of duty and tariff valuation of imported goods – Date of determination

The modification of the assessment order can be either under section 128 or under other relevant provisions of the Act i.e. section 149. Therefore, the stand of the respondents in the counter affidavit that only reassessment under section 128 is the remedy available to the petitioner, and section 149 cannot be invoked, is not tenable. Plea of the 2nd respondent that there is no possibility of getting modified an order of assessment under any other relevant provision and that petitioner

The supply of gift/cash back/multiple options vouchers are taxable as goods and the time of supply in all three vouchers would be governed by sub-section (5) of section 12 and that rate of tax at which it would be taxable will be 18 per cent of GST as per entry No.453 of Schedule 3 of Notification No.1/2017 – Central Tax (Rate) dated 28th June, 2017. Central Goods and Services Tax Act, 2017 – Section 12 – Time of supply of goods

Pre-consultation show cause notice and show cause notice issued by the respondent authority without giving reasonable opportunity, being in contravention of the Master Circular dated 10th March, 2017 issued by the Board, cannot be sustained and deserve to be quashed and set aside. Master Circular dated 10th March, 2017 – Para 5 – Consultation with the noticee before issue of show cause notice – Mandatory for commissioner prior consultation to issue show cause notice – Consultation with the noticee not done

From the bare reading of the definition of ‘business’ in clause (17) of section 2, it clearly emerges that any trade or commerce, whether or not for a pecuniary benefit, would be included in the term ‘business’. For the purpose ‘business’, it is immaterial whether such a trade or commerce or such activity is for pecuniary benefit or not. Central Goods and Services Tax Act, 2017 – Section 7(1) read with section 2(17) – Scope of supply – Definition of

The conclusion of the Authority of Advance Ruling (AAR) to the effect that any contribution above Rs.7,500 would disentitle the resident welfare association (RWA) to exemption, is contrary to the express language of the entry 77 under Notification No. 12/2017-CT dated 28th June, 2017. It is only contribution to RWA in excess of Rs.7,500 that would be taxable under the Act. Central Goods and Services Tax Act, 2017 – Exemption Notification No.12/2017-CT dated 28th June, 2017 as amended vide Notification No.2/2018

Since the petitioner has fulfilled the conditions prescribed in sub-section (2) of section 12 and is entitled to benefit of input tax credit, the question of levy of penalty and interest does not apply. Karnataka Value Added Tax Act, 2003 – Section 12 read with rule 133 of Karnataka Value Added Tax Rules, 2005 – Capital Goods – Deduction of input tax in respect thereof – Petitioner fulfilling conditions prescribed in sub-section (2) of section 12 and eligible to avail of

Where the appellant has reversed the credit in the GSTR-3B and there was only a delay in debiting the same, the delay, being a procedural delay, will not disentitle the appellant from claiming the refund. Cenvat Credit Rules, 2004 – Rule 5 read with Notification No.27/2012-CE(NT) dated 18th June, 2012 – Canvat credit – Non-reversal of credit at the time of filing refund claims – Is only a minor procedural lapse – Can delay be condoned? On perusal of the documents on

span>In view of the clarification given by the Tax Research Unit of CBEC vide their letter dated 16th March, 2012, the amended rule 5 of Cenvat Credit Rules does not require correlation between the output service exported and the input service used in such output services exported. As far as rent-a-cab service is concerned, rent-a-cab service has been used for providing the output service and, hence, gets covered under the main clause of the definition of ‘input service’. Cenvat Credit Rules,

The writ petition before the High Court under article 226 challenging order of provisional attachment is maintainable. The High Court has erred in dismissing the writ petition on the ground that it is not maintainable. Constitution of India – Article 226 – Writs – Power of High Court to issue – Writ petition challenging Order of provisional attachment before High Court – Is it maintainable under article 226? The power under article 226 to issue writs can be exercised not only for

The issue as to whether the applicant is entitled to seek rectification of Form GSTR-3B is no longer res integra in view of the decision of the Delhi High Court in the case of Bharti Airtel Ltd. v. UOI [WP(C) No. 6345 of 2018 decided on 9th May, 2020]. In view of the said judgment, the applicant should be permitted to rectify the Form GSTR-3B for the relevant period. CGST Act, 2017 – Section 38(9) – Rectification – Applicant seeking rectification

There is clear legal mandate in the proviso to sub-rule (3) of rule 92 that if an application for refund is to be rejected, the same can only be done after giving the applicant an opportunity of being heard. The expression ‘opportunity of being heard’ is not an expression of empty formality. It is a part of the well-recognised principle of audi alteram partem which forms the fulcrum of natural justice and is central to fair procedure. The principle is

Mere suspicion of misclassification of goods cannot be the basis for a detention under section 129. It has to be borne in mind that section 129 forms part of the machinery provisions under the Act to check evasion of tax and a detention can be justified only if there is a contravention of the provisions of the Act in relation to transportation of goods or their storage while in transit. No doubt, it may be open to an inspecting authority

Attachment of bank account entails serious consequences to the assessee, particularly in the case of a running concern such as the petitioner herein. The power to attach the bank account must, therefore, be exercised only in strict compliance with the statutory power, and cannot be extended to cover situations which are not expressly contemplated by the section. Absent the statutory precondition for exercise of the power of attachment, any order under section 83 is wholly illegal and unsustainable. CGST Act, 2017

Rule 86A can be invoked for blocking the input tax credit available in the credit ledger account of the petitioner only if the conditions stipulated therein are fulfilled. CGST Rules, 2017 – Rule 86A – Condition of use of amount available in electronic credit ledger – Whether Commissioner could have exercised power for the purpose of blocking the input tax credit available in the credit ledger account. Rule 86A can be invoked only if the conditions stipulated therein are fulfilled. It is

Though integrated tax is levied under section 5 of the Integrated Tax Act, but it is collected in accordance with the provisions of section 3 of the Tariff Act on the value as determined under the Tariff Act and at the point when duties of customs are levied under section 12 of the Customs Act. Thus, integrated tax is levied under sub-section (1) of section 5 of the Integrated Tax Act and only the procedure for collection has been provided

The power of arrest conferred by section 69 is not a general power of arrest, but is restricted to certain offences which are specified in section 132 relating to goods and service tax. The expression "with respect to goods and service tax" used in article 246A of the Constitution, being a constitutional provision, must be given its widest amplitude and would include the power to arrest for offences with regard to goods and service tax. Therefore, it cannot be contended

Stipulation “allowed loss and consumption” is a condition of the contract and cannot be treated as a consideration for the contract entered into between the parties. “Allowed loss and consumption” will not form part of the “consideration” for the purpose of levy of service tax. Finance Act, 1994 – Section 67 – Service tax – Valuation of taxable service – Whether service tax applicable on the value of pre-fixed quantum of LNG identified towards allowed loss and consumption on the ground

As the law now stands, input tax credit is not available to CMS Info Systems Ltd. on purchase of motor vehicles, i.e., cash carry vans, which are purchased and used for cash management business and supplied post usage as scrap.

Neither during the pre-negative list nor post negative list, service tax could not be levied on deputation of employees from a group company based outside India to the Appellant in India. Finance Act, 1994 – Section 65(68) read with section 65(105)(K)/section 65B(44) – Pre-negative list) / Post negative list – Whether the deputation of employees from a group company based outside India to the appellant in India can be leviable to service tax? The issue involved in this appeal is similar

This article is intended to examine the question as to whether service tax is payable on the constructed area falling to the share of the landowner under the joint development agreement.

This article is intended to provide an overview of applicability of GST on corporate social responsibility.

In this article, while analysing the provision of section 64A of the Sales of Goods Act, 1930 which, interalia, says that unless there is agreement to the contrary, the consumer recipient of goods or services has to bear the liability of the tax, the author makes an attempt to answer question : On whom lies onus to pay fresh tax or increase in GST rate ?

This article is intended to explain in depth concept of ‘voucher’ as defined in clause (118) of section of the Goods and Services Tax Act, 2017 and the GST implication thereon with practical case studies.

In this article, the author is just trying to brief the two basic principles Pay Yourself First (Savings) and have Contingency Funds focusing on how to make the contingency/emergency funds and where to invest the same.

In this article, the authors seek to exonerate as to how e-invoicing can work under RCM. For this purpose, the article has been divided into three major parts. Part 1 explains the RCM and its scope under the CGST Act; Part 2 defines e-invoicing and why this mechanism has been opted by the government; and the article comes to an end by Part 3 which defines the applicability of e-invoicing in cases of reverse charges.

This article is intended to explain COVID-19 effect on rent agreement. It throws light on suspension of rent agreement due to force majeure, levy of GST on rent on commercial premises during COVID-19 and issuance of credit note.

This article is intended to give an overview of e-commerce highlighting disruption it would cause to brick and mortar model.

In this article, the author explains the concept of e-invoice under the GST regime which was approved by the GST Council.

As per letter of Special Secretary and Member, CBIC dated 10th February, 2020, interest amounting to Rs. 45,996 crore remains unpaid to the government on account of delayed payment of GST. This letter and subsequent collection efforts has generated a lot of interest of taxpayers and doubts have been raised by trade as to whether the interest has to be paid on the gross tax liability or only on the net cash liability? In this write-up, an effort has been

In this article, the author throws some light on impact of the GST on educational sector from GST perspective.

In this article, an attempt has been by the Author to explain exhaustively various situations in which the assessee would be entitled to claim interest in the event of delay in refund of amount withheld by the Department without any justifiable reasons.

This article analyses the proposed amendments to the Companies Act, 2013 relating to related party and procedural or approval process in related party transactions.

This article is aimed at highlighting menace of rule 138E of the CGST Rules, 2017 and E-way Bill Website blocking of E-way bill.

GST Council in the 37th meeting held on 20th September, 2019 at Goa took following decisions relating to changes in GST rates, ITC eligibility criteria, exemptions and clarifications on connected issues effective from 1st October, 2019. This article is intended to summarise thirteen notifications out of which 12 notifications have been issued for Central Tax (Rate) and one notification for Central Tax.

In this article, the author talks about changes brought about by multiple notifications in the rules/rates and multiple circulars clarifying certain issues. He feels that this matchmaking exercise would require huge efforts similar to that of organizing a big fat Indian wedding.

CBIC has issued Circular 105/24/2019-GST on treatment of post sale discount also known as secondary discount under the GST regime. The matter has been under litigation in view of which CBIC has vide Circular No. 105/24/2019-GST, clarified the certain vital issues concerning post-sales discount. This article is an attempt by the author to decode and simplify the issues clarified under the Circular.

CBIC has issued various rate notifications to give legal effect to the decisions taken in the 37th GST Council meet conducted on 20th September, 2019. This article gives a gist of the rate notifications issued on 30th September, 2019 which shall be applicable with effect from 1st October, 2019.

In this article, the author makes an attempt to unveil anti-profiteering provisions of the GST Law

This article is intended to explain ‘interest’ and ‘penal interest’ under the GST regime.

QUERIES AND ANSWERS FROM EXPERTS* [2021] 9 GSTPT (WA) A doctor running a private hospital for COVID-19 treatment for patients. Is this service taxable or exempt under GST Act ? Health services are exempted from GST. Whether condition of 180 days payment for availing ITC also apply to import creditors? No Is it possible to issue credit note for invoices raised in financial year 2020-21 when the debtor has gone into liquidation in March 2019 and GST cancelled in March 2021. Is it correct to amend

Queries and Answers from Experts* [2020] 8 GSTPT (WA) 7 Party in Delhi purchased goods worth Rs. 95,000 from Mumbai and shiped to Bangalore (Karnataka). Who is required to fill e-way bill? Is party in Delhi also required to fill e- way bill? E-way bill is required to be generated by the person causing movement of goods. We (CA Firm) are paying the client’s tax on behalf of client. At present we are unable to raise bill and in accounts we are netting off

Queries and Answers from Experts* [2020] 7 GSTPT (WA) 7 GST cancellation application filed by assessee on his own in March 2019 along with final return on the portal. The application hard copy is not submitted to department and only filed at common portal (as no process was defined for same). The same is not processed by department till date (i.e., April 2020). If we move to department now for processing of cancellation application, whether the penalty till date for non-filing of

Queries and Answers from Experts* [2020] 8 GSTPT (WA) 5 Stock transfer to branch located in another State on which GST has been collected and paid. Do we have to show stock transfer in GSTR-9C reconciliation statement where the stock transfer is nullified in preparation of accounts? Deemed supply in Table 5. Can ITC be claimed on the job work charges paid to job worker? Yes. It is a sub-process. In GST credit note and debit note can be issued by only by supplier and

Queries and Answers from Experts* [2020] 8 GSTPT 3 (WA) A doctor who is running a clinic collect his consultation fee and also dispense medicine for in-patients and out-patients and collect in cash and UPI payments. How the threshold limit for him for GST registration can be found out and bring him under GST net. Both doctor’s consultation fees and the sale of medicines would be added. If goods have been purchased in March @ 12% GST and it is returned to supplier

QUERIES AND ANSWERS FROM EXPERTS# [2020] 8 GSTPT 1 (WA) My client provides email verification services to a company registered in USA. In email verification services they traced the IP address of some of emails received by a company. They provide services through their office in India by using online portals and billing is done in USD to USA company and USA company will pay amount in USD. In this case what is place of service ? Whether it is deemed to

Frequently Asked Questions [2020] 7 GSTPT (WA) 5 We have filed cancellation application and the status is pending for processing. Whether we need to file GST return after filing cancellation application? Further, we have submitted LUT in the case of another client but the status is shown as submitted. In how many days will it be approved and where ARN will be mentioned on portal ? You may apply for suspension of your GSTIN else you may approach the Proper Officer for cancellation orders.

Frequently Asked Questions [2020] 7 GSTPT (WA) 3 We are manpower providers where we invoice to client for manpower and service charges. We levy GST on total amount and send invoice to party. Manpower charges include ESI/PF as well. One of our clients has asked us for the bifurcation of charges and now they are saying that there is no GST on ESI/PF amount included in manpower charges. Should we levy GST on total amount? GST would be chargeable on the gross amount

Frequently Asked Questions [2020] 7 GSTPT (WA) 1] One of our client has football academy in Kolkata and Pune. They charge coaching fees from students on which we pay GST @ 18 per cent. Now our client take trip fees from students so that they could go abroad and learn from foreign coaches. Is GST applicable on trip fees collected from students ? Yes A service sector company has entered into contracts for providing exempt as well as taxable services. During current year, billing

Queries and Answers from Experts* [2019] 6 GSTPT (WA) 29 ANSWERED BY CA RAMAN KHATUWALA, RAJENDRA PLACE AND BY CA VIRANDER KUMAR CHAUHAN, DELHI If a partnership firm is converted into private limited company, what will be the treatment for GST ITC in the name of firm? ITC includes both on capital asset and trade purchases. If both the firms have been merged, file ITC 02 for transferring ITC to private limited company. Is GST on advanced receipts applicable or not ? From 14th November, 2017,

FAQs on E-Way Bill System Blocking and Unblocking of EWB Generation Facility in EWB Portal (from 01.12.2019) [2019] 6 GSTPT (WA) 25 What is blocking of E-way bill (EWB) generation facility ? Blocking of e-way bill generation facility means disabling taxpayer from generating E Way Bill, in case of non-filing of 2 or more consecutive GSTR 3B Return on GST Portal, by such taxpayer (refer rule 138E of CGST/SGST Rules, 2017). The GSTINs of such blocked taxpayers cannot be used to generate

Queries and Answers from Experts* [2019] 6 GSTPT (WA) ANSWERED BY CA RAMAN KHATUWALA, RAJENDRA PLACE A person, running a jewellery shop, is registered under composite scheme in the GST Act. The other two income earned are: labour charges income (repairs works); and interest income from money lending business. Whether on these two incomes GST is applicable or exempted ? If yes, what rate of tax is applicable ? Interest income is exempted. XYZ imported goods by sea from Brazil. The invoice of Brazilian

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 – Frequently Asked Questions [2019] 6 GSTPT (WA) 7 Who is eligible to file declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 ? Any person falling under the following categories is eligible, subject to other conditions, to file a declaration under the Scheme : Who has a show cause notice (SCN) for demand of duty/tax or one or more pending appeals arising out of such notice where the final hearing has not taken place as

QUERIES AND ANSWERS FROM EXPERTS* [2019] 6 GSTPT (WA) 3 ANSWERED BY CA VIRANDER KUMAR CHAUHAN, DELHI (1) XYZ is registered with ‘MSME’ and as per the MSME provisions, customers, who had not paid within the prescribed time limit, are paying interest to XYZ. Is XYZ liable to pay GST on the interest received? (2) XYZ had taken loan from PQR. The loan amount was re-paid before the due date and therefore as per the terms, PQR had paid interest to XYZ. Is

FAQs on Real Estate (Part II)* [2019] 5 GSTPT (WA) 36 A number of issues have been raised regarding the new GST rate structure notified for real estate sector effective from 1st April, 2019. A compilation of Frequently Asked Questions (FAQs) containing 41 questions was issued on 7th May, 2019. Part II of the FAQ is presented below. The answers to the FAQs have been given in simple language for guidance and easy understanding of all stakeholders in the real estate sector.

FAQs on Real Estate (Part I)* [2019] 5 GSTPT (WA) 19 A number of issues have been raised regarding the new GST rate structure notified for real estate sector effective from 1st April, 2019. A compilation of Frequently Asked Questions (FAQs) is presented below. The answers to the FAQs have been given in simple language for guidance and easy understanding of all stakeholders in the real estate sector. They do not have force of law. In case of conflict, the gazette notifications,

Queries and Answers from Experts* [2019] 5 GSTPT (WA) 17 Answered by CA Praveen Sharma, Delhi and by CA Rishabh Aggarwal, New Delhi and By CA Prakhar Bansal, Bilaspur Deposited CGST wrongly against IGST. Can it be adjusted against IGST liability? If not, how to claim refund or adjustment? Is remedy available? Only way is to adjust the cash balance in CGST against the CGST liability only. Further, two options that are available are : either to adjust in future CGST liability or refund

Queries and Answers from Experts* [2019] 5 GSTPT (WA) 1 Answered by CA Virander Kumar Chauhan, Delhi On Inverted Duty Structure Department has taken a view that it does not process refund of GST paid on input services as it processes refund only on goods. Whether department can do so or not? Refund of only inputs is available in case of inverted duty structure. Refer rule 89(5) amended vide NN-21/2018-Central tax. Immovable Property in Delhi of a person based in Mumbai and rented out to

Frequently Asked Questions [2018] 4 GSTPT (WA) 5 ANSWER BY CA SUSHEEL KUMAR GUPTA, DELHI 1. Whether GST is applicable on rental services provided by the State Government on account of rent of telecom towers installed at its building by a company? Is this service covered under reverse charge mechanism (RCM), if yes, then date of coverage under RCM. GST is applicable on rental of immovable property by State Government vide Notification No. 3/2018-Central Tax (Rate) dated 25th January, 2018, renting of immovable property