Goods and Services Tax

Validity of Pre-import conditions – Exemption from integrated tax and GST compensation cess – benefit of N/N. 18/2015- Cus – Import against Advance Authorisation – Duty Exemption/Remission Schemes – ultra vires provision as inserted struck down.

Customs – Validity of Pre-import conditions – Exemption from integrated tax and GST compensation cess – benefit of N/N. 18/2015- Cus – Import against Advance Authorisation – Duty Exemption/Remission S = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = = = = = =

CHANGE IN INPUT TAX CREDIT ENTITLEMENT UNDER GST

Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 9-3-2019 – GST laws have been amended w.e.f. 01.02.2019 which inter alia includes amendment in manner of taking input tax credit amongst three formats of GST vis IGST, CGST and SGST. This has resulted in undue hardship to many taxpayers across…

GSTR-1 DUE DATE 31.03.2019 ?

GST – Started By: – SUBRAHMANYAM S – Dated:- 8-3-2019 Last Replied Date:- 9-3-2019 – Is GSTR-1 due date extended to 31.03.2019 for all assessees? Who can take the benefit of Notification No. 48 /2018 and Order No. 01/2019 ? – Reply By Ganeshan Kalyani – The Reply = Notification No. 48/2018-CT dated 10.09.2018 provides…

GST treatment and rate

GST – Started By: – Madhavan iyengar – Dated:- 8-3-2019 Last Replied Date:- 9-3-2019 – a automobile component manufacturer has a committed volume of 10000 parts supply to a automobile company and if this voulme is not lifted by the auto company compensation is payable since the volume has not been committed by the automobile…

Valuation under GST – the cost of the tools supplied by the OEM customer on FOC basis to the Appellant is not required to be added to the value of the components supplied by the Appellant – the ruling of the AAR reversed.

GST – Valuation under GST – the cost of the tools supplied by the OEM customer on FOC basis to the Appellant is not required to be added to the value of the components supplied by the Appellant – the = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the…

lassification of goods – marine paints – ‘marine paints’ are in no way an integral piece of a ship which would in any way form the whole ship. – This may be mandatory requirement for the sail worthiness of the ship but that does not indicate tha

GST – lassification of goods – marine paints – ‘marine paints’ are in no way an integral piece of a ship which would in any way form the whole ship. – This may be mandatory requirement for the sail wo = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the…

Classification of goods – Reactor – the product manufactured by the Appellant does not merit classification under the subheading 8413 91- as “Hand Pumps and parts thereof”

GST – Classification of goods – Reactor – the product manufactured by the Appellant does not merit classification under the subheading 8413 91- as “Hand Pumps and parts thereof” – TMI Updates – Highlights = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = = =…

E-way bill – prima facie, revenue seeks to impose penalty, redemption fine and confiscation under section 130 of the Act without initiating any proceedings under section 129 of the Act, which is not permissible in law.

GST – E-way bill – prima facie, revenue seeks to impose penalty, redemption fine and confiscation under section 130 of the Act without initiating any proceedings under section 129 of the Act, which is = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = = =…

Bail application – input tax credit – obtaining invoices without delivery of the goods – offence punishable u/s 132 – by imposing stringent conditions if the petitioners are ordered to be released on anticipatory bail, it would meet the ends of

GST – Bail application – input tax credit – obtaining invoices without delivery of the goods – offence punishable u/s 132 – by imposing stringent conditions if the petitioners are ordered to be releas = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = = =…

Profiteering – printing cartridges – The passing of the benefit by the distributor or retailer does not rest on the fact that the manufacturer or his supplier should have passed on the same benefit to him first – Respondent has profiteered by in

GST – Profiteering – printing cartridges – The passing of the benefit by the distributor or retailer does not rest on the fact that the manufacturer or his supplier should have passed on the same bene = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = =…

Reverse Charge Mechanism

GST – Started By: – SURYAKANT MITHBAVKAR – Dated:- 8-3-2019 Last Replied Date:- 9-3-2019 – In case of purchase of notified goods from unregistered suppliers, Reverse charge mechanism shall be applicable to notified registered persons w.e.f. 01.02.19Regarding the above GST Council will issue separate notification on those goods/services only RCM Applicable.Is there any notification issue…

ITC of Canteen Exp.(Food & beverages) _in Factory

GST – Started By: – Prem Choudhary – Dated:- 8-3-2019 Last Replied Date:- 12-3-2019 – Dear Expert As per amendment in Section 17(5)(b) CGST Act, 2017 as amended by the CGST (Amendment) Act, 2018 w.e.f 1st February, 2019, allows input tax credit in respect of such goods or services or both, where it is obligatory…

Notification to give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto ₹ 50 lakhs under the HGST Act, 2017

GST – States – 32/GST-2 – Dated:- 8-3-2019 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 8th March, 2019 No. 32/GST-2.- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (1) of section 16 of the Haryana Goods and Services Tax Act, 2017 (19 of…

Notification to supersede notification No. 34/ST-2, dated 30.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the HGST Act, 2017 to ₹ 1.5 crores under the HGST Act, 2017

GST – States – 31/GST-2 – Dated:- 8-3-2019 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 8th March, 2019 No. 31/GST-2.- In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter referred to as the said…

Notification to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto ₹ 1.5 crores for the months of April, May and June, 2019 under the HGST Act, 2017

GST – States – 30/GST-2 – Dated:- 8-3-2019 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 8th March, 2019 No.30/GST-2.- In exercise of the powers conferred by section 148 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter referred to as the said Act ), the Governor of Haryana, on…

Notification to give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed ₹ 40 lakhs under the HGST Act, 2017

GST – States – 29/GST-2 – Dated:- 8-3-2019 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 8th March, 2019 No.29/GST-2.- In exercise of the powers conferred by sub-section (2) of section 23 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter referred to as the said Act ), the Governor…

Notification to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019 under the HGST Act, 2017

GST – States – 28/GST-2 – Dated:- 8-3-2019 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 8th March, 2019 No. 28/GST-2.- In exercise of the powers conferred by section 168 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification referred to as the said Act) read with…

Notification to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than ₹ 1.5 crores for the months of April, May and June, 2019 under the HGST Act, 2017

GST – States – 27/GST-2 – Dated:- 8-3-2019 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 8th March, 2019 No.27/GST-2.- In exercise of the powers conferred by second proviso to sub-section (1) of section 37 read with section 168 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter referred to…

SYNERGY FERTICHEM PVT. LTD Versus STATE OF GUJARAT

2019 (3) TMI 541 – GUJARAT HIGH COURT – TMI – Validity of SCN – requirements of section 129 of the CGST Act not complied with – detention of goods in transit – perishable goods – Held that:- It appears that the showcause notice under section 130 of the CGST Act has been issued without…