Goods and Services Tax

Petition Dismissed: Failure to Appeal Assessment Order Renders Writ Petition on Tax Dispute Unmaintainable.
Case-Laws
GST
The petitioner challenged the assessment order solely on the ground of not availing the statutory remedy of appeal. The court held that the petitioner did not file an appeal and allowed the assessment order to become final, subsequently approaching the court through a writ petition to challenge the tax, interest, and penalty determination. The petitioner was given an

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Nonwoven fabrics with PVC coating can't be classified under HSN 56031400 or Chapter 50; PVC being the major constituent.
Case-Laws
GST
Nonwoven coated fabrics laminated or impregnated with PVC cannot be classified under HSN 56031400 or Chapter 50. As the major constituent is PVC sheet (120 GSM out of 240 GSM), the goods would be classified under Chapter 39, based on the material or component that gives the essential character, as per the Explanatory Notes. A conjoint reading of manufact

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Petition Dismissed: Court Awaits Appellate Decision; IGST Payment Already Made, Recovery Actions Halted Pending Appeal.
Case-Laws
GST
The High Court dismissed the petition, holding that it would not be appropriate to interfere in the matter during the pendency of the appeal before the appellate authority. The petitioner was granted the liberty to raise all submissions before the appellate authority, which would undoubtedly consider and pass appropriate orders. The Division Bench had pro

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Father's nil returns for 2017-18 led to GST tax demand on purchases assuming sales within 18 months. Court set aside order, remanded for reconsideration.
Case-Laws
GST
Petitioner challenged assessment order u/s 74 of GST enactments. Father had filed nil returns for outward supply in 2017-18. Show cause notice treated total purchase value as suppressed sales. Impugned order assumed processed turmeric must be sold within 18 months, deeming sale in February 2019 to compute tax liability. N

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Firm lost case for late bond&tax payment for seized goods; buyer non-existent. Court declined writ over factual disputes.
Case-Laws
GST
Writ petition dismissed due to petitioner-Firm's failure to avail interim order for release of confiscated goods by furnishing bond and taxes within reasonable time. Disputed questions of fact regarding purchase and sale of goods, and finding of statutory authority about recipient being non-existent firm. High Court exercised discretionary powers under

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Guidance on Regularizing IGST Refunds for Exporters Under Assam GST Rules 2017 Clarified.
Circulars
GST – States
This circular clarifies the regularization of refund of IGST availed in contravention of rule 96(10) of Assam GST Rules, 2017, where exporters had imported inputs without paying integrated taxes and compensation cess. Initially, if inputs were imported without IGST and cess by availing exemption notifications, but later the exporter paid these taxes with interest and got the

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GST Update: 12% on Solar Cookers, Sprinklers; Agri Packages Over 25kg Exempt from 5% Levy; Govt Supplies Regularized.
Circulars
GST – States
This circular clarifies GST rates and classification for certain goods based on recommendations of the 53rd GST Council meeting. Key points are: Solar cookers using solar and grid electricity attract 12% GST under heading 8516. All types of sprinklers, including fire water sprinklers, attract 12% GST under heading 195B. Parts of poultry-keeping mac

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GST Updates: Railway Service Exemptions, RERA Collections, Digital Payment Incentives, and Reinsurance Tax Clarifications.
Circulars
GST – States
This trade circular provides clarifications regarding the applicability of GST on certain services based on the recommendations of the 53rd GST Council meeting. The key points are: GST exemption for services provided by the Ministry of Railways to the general public and between its zones/divisions, regularizing past GST liability. Exemption fo

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Canteen Stores Department Introduces New E-Filing System for Tax Refunds Under West Bengal GST Act 2017.
Circulars
GST – States
This trade circular provides revised procedure for electronic filing and processing of refund applications by Canteen Stores Department (CSD) under West Bengal Goods and Services Tax Act, 2017. CSD can file refund application electronically on common portal for 50% refund of state tax paid on inward supplies for subsequent supply to Unit Run Canteens or authori

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Tax Appeal Revived: Court Overrules Limitation Objection on Certified Copy.
Case-Laws
GST
The appeal was initially rejected on the ground of limitation due to the non-availability of a self-attested copy of the order within the stipulated time frame as per Rule 108 of the UPGST/CGST Rules. However, the High Court, relying on the precedent set in the case of Visible Alpha Solutions India Private Limited, held that an appeal cannot be dismissed solely on the ground of limitation for non-f

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Draft Manual on Invoice Management System
GST
Dated:- 18-9-2024

In a significant leap forward in the Goods and Services Tax (GST) ecosystem, the GST Common Portal has unveiled a ground breaking new facility, the Invoice Management System (IMS), revolutionizing the way recipient taxpayers interact with invoices. This innovative feature empowers taxpayers to seamlessly accept, reject, or keep invoices pending in the system to avail later as and when required, streamlining the reconciliation process, and ensuring greater accuracy and efficiency in GST compliance.
The new system shall facilitate taxpayers in matching their records/invoices vis a vis issued by their suppliers for availing the correct Input Tax Credit (ITC). This facility is set to transform the way businesses manage their GST obligations, reducing errors, and saving time and resources. For a detailed draft manual Please Click Here.
Please Note – this is a draft manual and the final version shall be

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T Common Portal continues to set new benchmarks in taxpayer convenience and
experience.
This facility shall be available to the taxpayer from 14th October onwards on the GST portal. It
may be noted that it is not mandatory to accept or reject invoices in IMS dashboard for GSTR-
2B generation. If a taxpayer chooses not to take any action on the received invoices then its
GSTR-2B would be generated on 14th of the month as being generated today. The invoices where
no action would be taken by the recipient would be treated as accepted by the system and a draft
GSTR-2B shall be generated including only accepted or 'no action taken' invoices. However, the
recipient taxpayers are allowed to take action or change the action already taken on accepted
invoices till the filing of Form GSTR-3B of the month.
A detailed step wise procedure with screenshots from the GST common portal is mentioned
below to guide the taxpayers for using the facility.
1. Access the www.gst.gov.in URL. The GST Home page

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upplies: Dashboard to view and act on inward supplies reported by your supplier
in GSTR-1/IFF/GSTR-1A.
2.2.Outward Supplies: Dashboard to view status of outward supplies reported based on action
taken by your recipient which shall be made available shortly.
Dashboard
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GST Law
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Dashboard Returns IMS Dashboard
Invoice Management System (IMS) Dashboard
Inward Supplies
VIEW
Outward Supplies
VIEW
Note:
Inward Supplies:
Dashboard to view and act on Imports and inward supplies reported by your supplier in IFF/GSTR-1/1A/5/6.
Outward Supplies:
Dashboard to view status of outward supplies reported based on action taken by your recipient.
Inward Supplies
2.1.1. To view and act on inward supplies reported by your supplier in GSTR-1/IFF/GSTR-1A
click on VIEW button on Inward Supplies tile on the dashboard.
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sory and can click on HELP button for clarifications and for any
help.
Dashboard
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Dashboard Returns IMS Dashboard Inward Supplies
Invoice Management System (IMS) Dashboard – Inward Supplies
GSTIN – 32UATPY9011N1ZD
Legal Name – UATPCO
All other ITC
All other ITC Total 111 Records
S.No.
Heading
Inward Supplies from ISD
VIEW ADVISORY
HELP
Trade Name – GSTN
Import of Goods
Number of Records
No Action
Accepted
Rejected
Pending
I
B2B – Invoices
II
III
IV
>
B2B – Invoices (Amendments)
B2B-Debit Notes
B2B – Debit Notes (Amendments).
B2B – Credit Notes
☐ 2 5 5 4
1
0
3
7
4 8 4 0
6
0
4
1
4
0
16
0
VI
VII
B2B – Credit Notes (Amendments)
Eco [9(5)] Invoices
1
4
VIII
Eco [9(5)] Invoices (Amendments)
4
4
0
4
4
4
23 3
BACK TO DASHBOARD
DOWNLOAD IMS DETAILS (EXCEL)
COMPUTE GSTR-2B (DEC 2023)
2.1.4. As seen from the screenshot above, the invoices saved or filed in GSTR-1/1A or IF

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-32UATPY9011N1ZD
Legal Name – UATPCO
All other ITC
All other ITC Total 111 Records
Inward Supplies from ISD
Trade Name – GSTN
Import of Goods
Number of Records
S.No.
Heading
No Action
Accepted
Rejected
Pending
I
B2B Invoices
2
5
5
4
II
B2B – Invoices (Amendments)
☐
III
B2B – Debit Notes
☐
10
4 8
3
7
4
0
IV
B2B – Debit Notes (Amendments).
6
0
V
B2B – Credit Notes
☐
4
0
VI
B2B – Credit Notes (Amendments)
☐
1
4
4
16
1
0
4
0
VII
Eco [9(5)] Invoices
4
4
4
4
VIII
Eco [9(5)] Invoices (Amendments)
☐ 2 3 3 4
BACK TO DASHBOARD
DOWNLOAD IMS DETAILS (EXCEL)
COMPUTE GSTR-2B (DEC 2023)
Note:
No Action: All the invoices that are saved/filed by the supplier taxpayer in their form
GSTR1/IFF/GSTR-1A and on which no action has been taken by recipient taxpayer.
Accepted: Number of invoices that are accepted by recipient taxpayer.
Rejected: Number of invoices that are rejected by recipient taxpayer.
Pending: Number of invoices that are marked pending by recipient taxpayer.
The invo

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2
Regular
3
32UATPY9011M1ZF
GSTN
M1b3
Regular
(R
P
Accepte
R
P
Accepte
☐
4
32UATPY9011M1ZF
GSTN
M1b4
Regular
A
R
P
Rejecte
Deemed
☐
5
32UATPY9011M1ZF
GSTN
M2b1
Export
☐
6
32UATPY9011M1ZF
GSTN
M2b2
Regular
(+
R
P
Rejecte
R
P
Accepte
☐
7
32UATPY9011M1ZF
GSTN
M2b3
Regular
A
R
☐
☐
☐
8
32UATPY9011M1ZF
GSTN
M2b4
Deemed
Export
A
9
32UATPY9011M1ZF
GSTN
M3b1
Regular
10
10
32UATPY9011M1ZF
GSTN
M3b2
Deemed
Export
IMS Dashboard Inward
CANCEL
IMS Dashboard (Inward Supplies) – B2B Invoices (with all status)
GSTIN – 32UATPY9011N1ZD
Legal Name – UATPCO
Records Per Page:
10
✓
Display/Hide Columns:
PROCEED
âš«UATPCO
32UATPY9011N1ZD
ties
e-Invoice
News and Updates
→ English
Trade Name – GSTN
Q Search
VIEW ADVISORY
HELP
Filter
T
S.No.
GSTIN of
Supplier
4
Trade/ Legal
Nameâ­‘
Invoice Number *
Invoice
Туре –
Accept 1
Records
Reject 1
Records
Pending 1
Records
Status
マ
1
32UATPY9011M1ZF
GSTN
M1b1
Regular
☐
R
P
Accepte
2
32UATPY901

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verify all the
records offline for taking any kind of action.
Reset of Records
The taxpayers are also provided with a RESET button for resetting all the actions taken and saved
by them. The selected records can be reset by clicking on RESET button. When one or more
record is selected for action RESET button is enabled.
Click on BACK TO SUMMARY button to go back to summary page.
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Dashboard
Returns IMS Dashboard Inward Supplies
→ English
IMS Dashboard (Inward Supplies) – B2B Invoices (with all status)
GSTIN-32UATPY9011N1ZD
VIEW ADVISORY
HELP
Legal Name – UATPCO
Trade Name – GSTN
Records Per Page:
10 ☑
Display/Hide Columns:
Q Search
Filter
T
GSTIN of
ㅁ S.No.
Supplier
Trade/ Legal
Name *
Invoice Number *
Invoice
Type
Accept
Reject
Pending
Status
☐
。
0
☐
ப
☐
U
1
32UATPY9011M1ZF
GSTN
M1b1
Regular
2
32UATPY9011M1ZF
G

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NUE
Note:
Taxpayer can check the status of recomputing request by clicking on this refresh button next to
HELP button. By default, refresh will remain disabled, and it will enable only after clicking on
'Recompute GSTR 2B' button. This button will get disable again once success/ failure message
of appear on screen.
Outward Supplies
2.2.1. Click on VIEW button on Outward Supplies tile to view status of outward supplies
reported based on action taken by your recipient.
Dashboard
Services â–¾
GST Law
Downloads â–¼ Search Taxpayer â–¾
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News and Updates
English
Dashboard Returns IMS Dashboard
Invoice Management System (IMS) Dashboard
Inward Supplies
VIEW
Outward Supplies
VIEW
Note:
Inward Supplies:
Dashboard to view and act on Imports and inward supplies reported by your supplier in IFF/GSTR-1/1A/5/6.
Outward Supplies:
Dashboard to view status of outward supplies reported based on action taken by your recipient.
2.2.2. Outward Supplies page

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Year -2022-23
Legal Name – AF COMPUTERS6
Return Period -December
Universal view of B2B supplies reported in GSTR-1/1A/IFF
Sr.No.
Heading
1
4A, 4B, 6B, 6C – B2B, SEZ, DE Invoices
2
9B – Credit/Debit Notes (Registered)
3
15 – Supplies U/s 9(5)
4
9A – Amended B2B Invoices
5
9C – Amended Credit/Debit Notes (Registered)
6
15A – Amended Supplies U/s 9(5)
Trade Name – GSTN
VIEW ADVISORY
HELP
Rejected records (where liability added back in GSTR 3B)
Number of Records
17
18
17
0
0
0
DOWNLOAD IMS SUPPLIER VIEW (EXCEL)
BACK
2.2.4. Taxpayers can view the different categories of B2B supplies reported in each table by
clicking on the description provided in different rows which is a hyperlink of the table or by
clicking the Number of Records in the different tables which is also a hyperlink. The Number
hyperlink under Number of Records column represents the count of records added in the
respective table.
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nd can navigate to summary page by clicking on BACK TO SUMMARY button.
Dashboard
Services â–¾
GST Law
Dashboard Returns IMS Dashboard
Downloads â–¾
Search Taxpayer â–¾
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e-Invoice
News and Updates
Outward Supplies
English
Invoice Management System (IMS) Dashboard – Outward Supplies
GSTIN-23VBVBV0123V1Z0
Financi Year -2022-23
Legal Name – AF COMPUTERS6
Return Period -December
4A, 4B, 6B, 6C – B2B, SEZ, DE Invoices
Trade Name – GSTN
VIEW ADVISORY
HELP
Records Per Page: 10
Filter
Τ
Q Search
Recipient GSTIN
Trade/Legal
Name *
Invoice
Invoice Number *
Invoice Type *
Date
Total Invoice
Value (*) *
Total Taxable
Value (*) â­‘
Integrated
Tax (*) *
24VBVBV0124V1ZX
GSTN
In16
27/12/2022
Regular
45,000.43
4,569.00
68.54
24VBVBV0124V1ZX
GSTN
In17
16/12/2022
Regular
2,345.65
322.00
24.15
24VBVBV0124V1ZX
GSTN
In20
27/12/2022
Regular
54,875.00
3,233.00
96.99
24VBVBV0124V1ZX
GSTN
Inv1
31/12/2022
Regular
12,00,000.00
12,000.22
120.01
24VBVBV0124V1ZX
GSTN
Inv

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Penalty for typographical error in e-way bill quashed; goods & vehicle release ordered by High Court.
Case-Laws
GST
High Court held that since there was no intent to evade tax and the error in e-way bill was merely typographical, penalty imposed u/s 129(3) of CGST Act was unjustified. Impugned order quashed, directing authorities to release detained goods and vehicle within two weeks to petitioner. Petition allowed.
TMI Updates – Highlights, quick notes, marquee, annotation, news, a

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Court Rules CBIC Not Required to Clarify GST on Battery Energy Storage Systems; Queries to Follow GST Acts for Resolution.
Case-Laws
GST
The High Court held that the Central Board of Indirect Taxes and Customs (CBIC) cannot be directed to clarify the applicability of Goods and Services Tax (GST) on Battery Energy Storage Systems (BESS). GST is chargeable under the Central GST Act, State GST Act, and Integrated GST Act, and any contentious issue regarding its applicability must be resolv

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Taxpayer's right to fair hearing violated due to lack of notice on discrepancies.
Case-Laws
GST
Principles of natural justice violated due to non-issuance of notice regarding discrepancies as mandated by Rule 101(4) of Central Goods and Services Tax Rules, 2017. Discrepancies existed between audit report and demands raised. Petitioner asserted providing all requested documents, while respondents issued reminders for document submission. Petitioner sought direction for adjudicating autho

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Unreasoned GST orders voided, fresh hearing ordered respecting due process.
Case-Laws
GST
Unreasoned orders passed u/s 73 of the Central/Delhi Goods & Services Tax Act, 2017 violated principles of natural justice. The impugned orders were set aside, and matters remanded for fresh consideration by the adjudicating authority. The authority was directed not to pass adverse orders without affording reasonable opportunity of hearing to petitioners. All rights and contentions of petitioners w

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Taxpayer challenges tax order, files writ & appeal – Court allows appeal to continue, stays recovery.
Case-Laws
GST
This case pertains to a writ petition filed challenging an order dated 30.04.2024, wherein the petitioner has also filed an appeal before the Appellate Authority against the same order. The High Court held that since the petitioner has an alternative statutory remedy of appeal, the writ petition cannot be entertained. However, considering the initiation of recovery proceed

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Overlapping notices led to confusion, violated natural justice – Order set aside, Petitioner to pay Rs 1.4 cr for fresh hearing.
Case-Laws
GST
Multiple show cause notices issued with overlapping discrepancies, resulting in confusion and lack of opportunity for petitioner to respond adequately. Impugned order passed without considering circumstances and violating principles of natural justice. Order u/s 73 set aside, matter remanded for fresh consideration upon petitioner paying Rs. 1,40

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Transporter vindicated: Tax & penalty wrongly levied on goods with valid docs like invoice & e-way bill.
Case-Laws
GST
The High Court held that the levy of tax and penalty on detained goods was unjustified as there was no intention to avoid tax payment. The petitioner accompanied the goods with relevant documents like tax invoice, goods receipt, and e-way bills mentioning Ghaziabad as the dispatch location. The petitioner's reply stated the purchase was from a Ghaziabad dealer, which wa

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Petition Dismissed: Court Urges Response to Show Cause Notice on Ineligible Tax Credit from Alleged Fake Supplier.
Case-Laws
GST
The petitioner claimed ineligible input tax credit on purchases from the supplier, Tvl. Bharat Marketing, during 2022-2023. The supplier was alleged to be a non-existent entity engaged in bill trading activities, as per an inspection report received from CBIC during a Special All India Drive targeting fake registrations and beneficiaries of bill trading. Conse

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Registration Cancellation Quashed for Violating Natural Justice; Case Remanded for Proper Hearing and Compliance with Guidelines.
Case-Laws
GST
Principles of natural justice violated – no opportunity of hearing provided, order passed without assigning reasons for cancellation of registration. Cancellation order by Assessing Officer, appeal dismissed on limitation grounds. Coordinate Bench guidelines not followed, directing allowance of petitions solely on violation of natural justice gr

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Taxpayer wins court order for tax refund processing in 2 weeks. Respondent to inform any formalities.
Case-Laws
GST
Petitioner filed application seeking sanction of eligible refund amount along with applicable interest. Court held that respondent shall process petitioner's application within two weeks and refund applicable amount. Petitioner may be required to complete certain formalities and file application for receiving amount in cash, if found due, which petitioner must comply with.

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Delay in filing GSTR 3B leads to reversal of ITC; Court grants interim relief subject to deposit.
Case-Laws
GST
Petitioners challenged adjudication order passed u/s 73(9) of CGST/WBGST Act, 2017. Court noted Rs. 3,96,08,142/- was reversible as petitioners availed ITC by filing GSTR 3B after due date. Finance Bill No. 02 of 2024 proposes amending Section 16 to allow ITC for returns filed until 30th November 2021 for FY 2017-18 to 2020-21. Petitioners filed Form 3B for 2018-19 belatedly b

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Re-opening of Reporting ITC Reversal Opening Balance
GST
Dated:- 17-9-2024

1. Vide Notification No. 14/2022 – Central Tax dated 05th July, 2022 (read with circular 170/02/2022-GST, Dated 6th July,2022), the Government introduced certain changes in Table 4 of Form GSTR-3B regarding availment & reversal of ITC along-with reporting of re-claimed and ineligible ITC. Accordingly, the re-claimable ITC earlier reversed in Table 4(B)2 may be subsequently claimed in Table 4(A)5 on fulfilment of necessary conditions and such reclaimed ITC also needs to be reported in Table 4D(1).
2. To facilitate the taxpayers in correct and accurate reporting of ITC reversal and reclaim thereof and to avoid clerical mistakes, a new ledger namely Elect

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m ledger. Please note the important dates to report opening balance are mentioned below.
(i) The functionality to reporting the opening balance will be available from 15th September 2024 to 31st October 2024.
(ii) The amendments in declared opening balance will be available till 30th November, 2024.
(iii) Taxpayers having monthly filing frequency are required to report their opening balance considering the ITC reversal done till the return period of July 2023 only. As after this period balance is already available in ledger.
(iv) Quarterly taxpayers shall report their opening balance up to Q1 of the financial year 2023-24, considering the ITC reversal made till the April-June 2023 return period only. As after this period balance is

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New GST Rules Define Taxability and Valuation for Corporate Guarantees Among Related Parties Effective October 26, 2023.
Circulars
GST – States
This trade circular clarifies various issues related to taxability and valuation of supply of services involving corporate guarantees provided between related persons. Key points are: Corporate guarantees issued before 26.10.2023 will be valued as per pre-amended rules, while those issued/renewed after will follow the new sub-rule (2) of Rule 28

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Post-appeal recovery guidelines: Pre-deposit via e-register for stay, adjust DRC-03 via DRC-03A.
Circulars
GST – States
Circular provides guidelines for recovery of outstanding dues when first appeal is disposed of before Appellate Tribunal becomes operational. Taxpayers unable to file appeal against appellate order can make pre-deposit payment through electronic liability register to avail stay on recovery proceedings. Taxpayers inadvertently paying through DRC-03 can file DRC-03A for

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