Goods and Services Tax

Goods and Services Tax – GST Dated:- 24-12-2024 – News – Advisory for Entry of Receipt Numbers Pertaining to Leased Wagons in the E-Way Bill System Dated:- 24-12-2024 – Subject: Guidelines for Accurate Entry of Receipt Numbers in the E-Way Bill (EWB) System for Leased Wagons Dear Taxpayers, This advisory is issued to provide specific instructions for entering Receipt Numbers related to Leased Wagons in the E-Way Bill (EWB) system. Advisories have already been issued regarding the correct format for entering Parcel Way Bill (PWB) numbers and Railway Receipt (RR) numbers for goods transported under the Parcel Management System (PMS) and the Freight Operations Information System (FOIS). This advisory focuses on the requirements specific to

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in Part-B of the EWB using the Multi-Transport Mode option on the EWB portal. b) Enter the Receipt Number with the prefix L to indicate that the transport is via Leased Wagons. 3.Format for Number Entry in the EWB System Taxpayers must use the following format when entering Receipt Numbers related to Leased Wagons: L Receipt Number Example: For a Leased Wagon Receipt number: L123456789 4.Validation Process in the EWB System Once the Receipt Number is entered: a) The system will validate the entry against the designated database for Leased Wagons. b) In case of discrepancies such as mismatched or missing numbers, taxpayers will receive an alert and must correct the entry promptly. 5. Assistance and Support For further assistance or clarific

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Case-Laws – GST – Highlights – HC set aside order imposing late fee on petitioner for delayed GSTR-9/9C filing before 01.04.2023, holding petitioner entitled to benefit of amnesty notification N/N. 07/2023 dated 31.03.2023 exempting late fee for filings between 01.04.2023-30.06.2023. HC ruled differential treatment violative of Article 14, directed withdrawal of impugned order/show cause notice, remanded for fresh order extending amnesty benefit to petitioner. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – Petitioner is owner of goods being transported as stock transfer from Orissa branch to Kanpur. HC held that when goods were intercepted, requisite documents under GST Act were accompanied and no discrepancy found regarding quantity, except in e-way bill transferee place was mentioned as Ghaziabad while in tax invoice it was Kanpur. As petitioner is consignor and consignee, being stock transfer, petitioner ought to have been treated as owner. Following SC judgment in Arviva Industries case and HC's own judgment in Riya Traders case, authorities were not justified in not recognizing petitioner as owner evident from record. Impugned orders quashed, petition allowed. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – Petitioner granted interim bail in GST evasion case. HC held arrest u/s 69 of CGST Act requires determination of tax liability by authorities, which was lacking. Despite power to arrest, continued detention at investigation stage not warranted as petitioner cooperated. Interim bail granted on personal bond of Rs. 1 lakh and bail bond with sureties, subject to conditions by CJM. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The HC dismissed the writ petition challenging the validity of the show cause notice (SCN) issued u/ss 74 and 122 of the CGST Act, 2017. The SCN was issued for generating fake input tax credit (ITC) through circular trading by multiple firms from 2017 to 2022. The HC held that joint assessment proceedings u/s 74 against all involved firms were justified, and the petitioner could not be singled out. The SCN was validly issued within the limitation period specified in Sections 74(2) and 74(10) of the CGST Act. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The HC held that the challenge to section 174(2) of the GST Act, 2017 would be subject to the final outcome in the case of X v. Y [2024 (5) TMI 1498 – SC ORDER]. Till disposal of the SLP in X by the SC, interim orders passed by the HC in all respective cases shall continue to operate, subject to the final SC decision in X. The petition was disposed of. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The HC allowed the petition challenging the order of the appellate authority dismissing the appeal. Despite being granted an opportunity to produce documents, the appellant did not do so. However, the HC held that under the Bihar Goods and Services Tax Act, particularly Section 107(8)-(12), the appellate authority has a duty to examine the merits and grounds raised in the appeal memorandum. Even in ex parte proceedings, the authority must decide on merits, failing which it would abdicate its statutory powers to conduct further enquiry necessary to decide the appeal on the points raised. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – Transfer of title of goods stored in Free Trade Warehousing Zone (FTWZ) by the appellant to customers in Domestic Tariff Area (DTA) or multiple transfers within FTWZ is covered under paragraph 8(a) of Schedule III of CGST Act, 2017 as “Supply of warehoused goods to any person before clearance for home consumption”. It does not fall under paragraph 8(b) regarding endorsement of documents of title to goods. IGST is applicable on such supplies from FTWZ to DTA customers. No reversal of input tax credit is required under amended Section 17(3) of CGST Act for these supplies, except for supplies from duty-free shops at international airports. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The HC dismissed the petition on the ground that efficacious alternative statutory remedies of appeal were available to the petitioner. Freezing of the petitioner's bank account did not violate principles of natural justice as it would not affect the petitioner's ability to institute an appeal by making the pre-deposit. The HC relied on precedents like Oberoi Constructions Ltd and Greatship (India) Limited, which emphasized exhaustion of statutory appellate remedies before entertaining writ petitions, especially in cases involving factual inquiries or classification disputes. The HC noted the tendency to bypass statutory remedies and held that general averments cannot justify bypassing such remedies. The petition was dismissed, and the petitioner was relegated to the alternative remedy of appeal before the Appellate Authority. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The HC quashed the order raising demand for IGST on goods cleared from SEZ to DTA. The petitioner was not required to pay IGST on such supply as it is treated as import for DTA unit which is liable to pay IGST and duties. The respondent failed to consider provisions of Section 74 requiring adjudication of show cause notice by considering reply and provisions of the Act. The attempt to justify the order based on Sections 37 and 39 was unacceptable. The impugned order lacked reasoning and was quashed. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – Petition remanded to respondent-Authorities to recalculate and process petitioner's refund application for IGST on zero-rated supply as per CBIC Circular No. 197/09/2023-GST, providing opportunity of hearing to petitioner within 12 weeks from HC order receipt. Petition disposed. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The SC upheld the Delhi HC decision in Intercontinental Consultants & Technocrats Pvt. Ltd. vs. UOI, holding that reimbursable expenses incurred by the petitioner for providing taxable services under the Finance Act would form part of the valuation of taxable services for charging service tax only from 14.05.2015 by virtue of Section 67. Prior to this, such expenses could not be included. Consequently, the demand confirmed in the impugned order for the period before 14.05.2015 was quashed. The petition was allowed. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – Petitioner challenged appellate orders rejecting refund applications. HC held there are no grounds to invoke extraordinary jurisdiction under Article 226 as statutory appeal lies before Tribunal. Though Tribunal is not constituted, Central Government permitted filing appeal after its constitution. Since impugned orders relate to refund with no demand, pre-deposit of 20% tax demand is not required. Petition closed. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Goods and Services Tax – GST Dated:- 21-12-2024 – News – GST Council recommends reduction in GST rate on Fortified Rice Kernel (FRK), classifiable under 1904, to 5% GST council also recommends to fully exempt GST on gene therapy GST Council recommends exemption of GST on contributions by general insurance companies from third-party motor vehicle premiums for Motor Vehicle Accident Fund GST Council recommends no GST on transaction of vouchers as they are neither supply of goods nor supply of services. The provisions related to vouchers is also being simplified. GST Council clarifies that no GST is payable on penal charges levied and collected by banks and NBFCs from borrowers for non-compliance with loan terms GST Council recommends reduction of payment of pre-deposit for filing an appeal before the Appellate Authority in respect of an order passed which involves only penalty amount Posted On: 21 DEC 2024 8:23PM by PIB Delhi Jaisalmer, Rajasthan, 21 st December 2024 The 55th GST Coun

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eant assembly/manufacture of LRSAM system under Notification 19/2019-Customs. 4. To reduce the rate of Compensation Cess to 0.1% on supplies to merchant exporters at par with GST rate on such supplies. 5. To exempt from IGST imports of all equipment and consumable samples by Inspection Team of the International Atomic Energy Agency (IAEA) subject to specified conditions. 6.To extend the concessional 5% GST rate on food inputs of food preparations under HSN 19 or 21 that are supplied for food preparations intended for free distribution to economically weaker sections under a government program subject to the existing conditions. SERVICES To bring supply of the sponsorship services provided by the body corporates under Forward Charge Mechanism. To exempt GST on the contributions made by general insurance companies from the third-party motor vehicle premiums collected by them to the Motor Vehicle Accident Fund, constituted under section 164B of the Motor Vehicles Act, 1988. This fund is c

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rom 01.04.2025 to avoid any transition difficulties. To exclude taxpayers registered under composition levy scheme from the entry at Sr. No. 5AB introduced vide Notification No. 09/2024-CTR dated 08.10.2024 vide which renting of any commercial/ immovable property (other than residential dwelling) by unregistered person to registered person was brought under reverse charge mechanism. Further, to regularize the period from the date when the notification No. 09/2024-CTR dated 08.10.2024, became effective i.e. from 10.10.2024 till the date of issuance of the proposed notification on as is where is basis. Other changes relating to goods and services 1. To increase the GST rate from 12% to 18 % on sale of all old and used vehicles, including EVs other than those specified at 18% -Sale of old and used petrol vehicles of engine capacity of 1200 cc or more of length of 4000 mm or more; diesel vehicles of engine capacity of 1500 cc or more of length of 4000 mm and SUVs.[Note: GST is applicable o

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tracts 5% GST if supplied as other than pre-packaged and labelled and 12% GST if supplied as pre-packaged and labelled. However, when popcorn is mixed with sugar thereby changing its character to sugar confectionary (eg caramel popcorn), it would be classifiable under HS 1704 90 90 and attract 18% GST. It has been decided to regularise the issues for the past on as is where is basis.(Note: There is no new imposition of any tax in this regard and is merely a clarification as certain field units were demanding different tax rates on the same. Therefore, it is a clarification being recommended by the GST Council to settle the disputes arising out of interpretation. ) 6. To clarify that the Explanation in Sl. No. 52B in notification No. 1/2017- Compensation Cess (Rate) dated 28.6.2017 regarding ground clearance is applicable with effect from 26.07.2023. 7. To clarify that RBI regulated Payment Aggregators are eligible for the exemption under entry at Sl. No. 34 of notification No. 12/2017-

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bonded warehouse. 2. Issues pertaining to taxability of Vouchers In a significant move to address long-standing concerns regarding the taxability of vouchers under GST, the GST Council made the following recommendations: To omit sections 12(4) and 13(4) from CGST Act, 2017 and rule 32(6) from CGST Rules, 2017 to resolve ambiguities in the treatment of vouchers. To issue clarification on the following issues: Transactions in vouchers shall be treated neither as a supply of goods nor as a supply of services. Distribution of vouchers on principal-to-principal basis shall not be subject to GST. However, where vouchers are distributed on principal-to-agent basis, the commission/fee or any other amount charged by the agent for such distribution is taxable under GST. Additional services such as advertisement, co-branding, marketing and promotion, customization and technology support, customer support etc. related to vouchers would be leviable to GST on the amount paid for these services. Unr

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ST Council recommended to clarify that in an Ex-Works contract, where goods are delivered by the supplier to the recipient or a transporter at the supplier's place of business, and the property in goods transfers to the recipient at that point, the goods are considered to be received by the recipient under section 16(2)(b) of CGST Act, 2017 and the recipient may claim Input Tax Credit (ITC) on such goods, subject to the conditions outlined in Sections 16 and 17 of the CGST Act, 2017. Clarification regarding applicability of late fee for delay in furnishing of FORM GSTR-9C and providing waiver of late fee on delayed furnishing of FORM GSTR-9C for the period from 2017-18 to 2022-23: The GST Council recommended to clarify through a circular that the late fee under Section 47(2) of the CGST Act, 2017 is leviable for the delay in filing the complete annual return under Section 44 of the CGST Act, 2017, which includes both FORM GSTR-9 (Annual Return) and FORM GSTR-9C (Reconciliation Stat

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d commodities throughout the supply chain. 2 . Clarification regarding recording of correct details of name of the State of the un-registered recipient as well as correct declaration of place of supply in respect of supply of 'Online Services To clarify that in respect of supply of Online Services such as supply of online money gaming, OIDAR services, etc. to unregistered recipients, the supplier is required to mandatorily record the name of the State of the unregistered recipient on the tax invoice and such name of State of recipient shall bedeemed to be the address on record of the recipient for the purpose of section 12(2)(b) of IGST Act, 2017 read with proviso to rule 46(f) of CGST Rules, 2017 D. OTHER MEASURES PERTAINING TO LAW PROCEDURE 1. Amendment in section 17(5)(d) of CGSTAct, 2017 To align the provisions of section 17(5)(d) of CGST Act, 2017 with the intent of the said section, the Council has recommended amending section 17(5)(d) of CGST Act, 2017, to replace the phrase

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use (c) of section 2(69) of CGST Act, 2017 and to insert an Explanation under the same to provide for definitions of the terms Local Fund and Municipal Fund used in the said clause . 4. Amendment in provisions pertaining to Input Services Distributor (ISD) mechanism under CGST Act, 2017 and CGST Rules, 2017 To amend Section 2(61) and Section 20(1) of the CGST Act, 2017 to explicitly include inter-state RCM transactions under the ISD mechanism by including reference to supplies subject to tax under section 5(3) and 5(4) of IGST Act, 2017 in the said provisions. Consequentially, to amend section 20(2) of CGST Act, 2017 and rule 39(1A) of the CGST Rules, 2017. These, amendments in CGST Act, 2017 are to be made effective from 01.04.2025. 5. Provision for grant of Temporary Identification Number by Tax Officers to persons, not liable to be registered otherwise To insert new rule 16A in CGST Rules, 2017 to provide for a separate provision for generation of temporary identification number for

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m (IMS). To amend section 34(2) of CGST Act, 2017, to specifically provide for requirement of reversal of input tax credit as is attributable to a credit note, by the recipient, to enable the reduction of output tax liability of the supplier. To insert a new rule 67B in CGST Rules, 2017, to prescribe the manner in which the output tax liability of the supplier shall be adjusted against the credit note issued by him. To amend section 39 (1) of CGST Act, 2017 and rule 61 of CGST Rules, 2017 to provide that FORM GSTR-3B of a tax period shall be allowed to be filed only after FORM GSTR-2B of the said tax period is made available on the portal. E. OTHER MEASURES: The GST Council approved the recommendation of the committee of officers suggesting measures for the various issues raised by the States in respect of issues pertaining to IGST settlement and asked the committee to conclude the desired changes by March, 2025. The GST Council took note of the procedural rules proposed for the intern

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Case-Laws – GST – Highlights – The HC quashed the order demanding interest and penalty from the petitioner company on delayed payment of excise duty. The petitioner had voluntarily paid the duty after a Central Government audit. However, the authorities failed to issue a show cause notice and provide an opportunity of hearing to the petitioner before imposing interest and penalty u/ss 11AA and 11AC of the Excise Act. The HC held that a speaking order was required after considering the petitioner's defense on whether the duty payment was actually delayed and if voluntary deposit entitled it to benefit. As the mandatory procedure was not followed, the demand of interest and penalty was unsustainable. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The HC directed Axis Bank, Bhayander Branch to transfer the entire amount in the petitioner's account to the Registrar within two weeks. The Registrar must transfer Rs.8,76,564/- to the 2nd respondent within two weeks of deposit, allowing the petitioner to question the Order-in-Original dated 25 May 2023 by depositing the pre-deposit amount. The appeal was disposed of. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The HC dismissed the writ petition. Rule 86A of the Central GST Rules, 2017 allows blocking of electronic credit ledger where ITC was obtained from fake/non-existent suppliers. Though the initial communication lacked detailed reasons, subsequent communications provided grounds for blocking ITC. Blocking ITC does not amount to recovery but prevents using ineligible ITC. Recording reasons initially in a cryptic manner in the order, with subsequent elaboration, meets principles of natural justice. The scheme u/r 86A is to set aside wrongfully utilized ITC, awaiting assessment/penalty order u/ss 73/74 read with Section 122 of the GST Act. The HC disagreed with the views of Gujarat and Telangana HCs on this issue. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The HC dismissed the petition for refund of unutilized ITC. It held that the petitioner had duly discharged output tax liability for March 2021 through electronic cash ledger, and the accumulated ITC in electronic credit ledger could be utilized for future tax liabilities. Since none of the conditions u/s 54(3) of CGST Act were met, the claim for refund of accumulated ITC was not maintainable. The HC found no illegality in the impugned order rejecting refund claim. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – HC quashed final order dated 27 August 2024 passed by GST Officer in SCN proceedings against petitioner/assessee regarding mismatch between GSTR-3B and GSTR-1 disclosures. Matter remanded to GST Officer to decide afresh by passing reasoned order after considering petitioner's reply, with rights and contentions of parties kept open. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The HC set aside the impugned order and remitted the matter back to the respondent to pass a fresh order considering the Supreme Court's judgment in Union of India & Anr. v. M/s Mohit Minerals Pvt. Ltd. on non-payment of IGST under reverse charge mechanism for import of services relating to transportation of goods by vessel. The writ petition was allowed by way of remand. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The HC set aside the impugned assessment order due to non-mention of DIN number, following earlier Division Bench judgments and CBIC circular mandating mention of DIN for validity of proceedings. The petition was allowed. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – Petitioner's demat accounts were attached/frozen despite ceasing to be director of company, violating natural justice principles. HC held prima facie petitioner's liability u/s 89 of MGST Act requires compliance with natural justice before attachment/freezing action. Relief granted quashing attachment/freezing of demat accounts, without precluding respondents from proceeding per law, issuing notices u/s 89 MGST Act and adhering to natural justice if action against petitioner proposed. Application disposed. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – HC dismissed petition challenging show cause notice issued for alleged misclassification of product under incorrect HSN code attracting lower GST rate. HC held alternate remedy of adjudication had to be exhausted before approaching HC as no jurisdictional issue or violation of natural justice was involved. Petition dismissed with no order on costs. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – HC dismissed petitioner's appeal challenging cancellation of GST registration. Petitioner filed appeal after 17 months delay, beyond 3-month limitation u/s 107 CGST Act. HC held petitioner's lethargic approach in not filing returns for 6 months and inordinate delay in filing appeal rendered it disentitled to relief. Petitioner failed to provide justification for condonation of delay. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The HC held that the impugned order u/s 129 of the Odisha GST Act, 2017 was not timely. Despite the petitioner's appeal mentioning 27.09.2024 as the order date, the HC found the order was made on the 8th day from the notice specifying penalty, violating Section 129(3). Consequently, the order was set aside and quashed, and the petition was disposed of. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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