Goods and Services Tax

Goods and Services Tax – GST Dated:- 18-12-2019 – News – 38 th Meeting of the GST Council, New Delhi 18 December, 2019 *** PRESS RELEASE (Law and Procedure related changes) In the 38 th meeting of the GST Council held on 18.12.2019, the GST Council recommended the following: Grievance Redressal Committees (GRC) will be constituted at Zonal/State level with both CGST and SGST officers and including representatives of trade and industry and other GST stakeholders (GST practitioners and GSTN etc.). These committees will address grievances of specific/ general nature of taxpayers at the Zonal/ State level.

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or debit notes reflected in his FORM GSTR-2A . To check the menace of fake invoices, suitable action to be taken for blocking of fraudulently availed input tax credit in certain situations. A Standard Operating Procedure for tax officers would be issued in respect of action to be taken in cases of non-filing of FORM GSTR 3B returns. Due date of filing GST returns for the month of November, 2019 to be extended in respect of a few North Eastern States. The Council also approved various law amendments which will be introduced in Budget 2020. [This note presents the decision of the GST Council in simple language for easy understanding which would be given effect through Gazet

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Goods and Services Tax – GST Dated:- 17-12-2019 – News – New Delhi, Dec 17 (PTI) Amid talks of the government likely to miss tax collection target this fiscal, the Finance Ministry has set a ₹ 1.1 lakh crore monthly GST mop-up target for the remaining four months of 2019-20 financial year, ministry sources said. Revenue Secretary Ajay Bhushan Pandey had a video conference meeting with top tax officials and impressed upon them to step up measures to achieve direct and indir

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Goods and Services Tax – GST Dated:- 16-12-2019 – News – Mumbai, Dec 16 (PTI) Union Finance minister Nirmala Sitharaman on Monday assured states that the Centre will not renege on the promise of GST compensations. The delays to pass on the money are due to a slip in collections and the states have nothing to be embarrassed about, she said. The remarks come at a time when states like Maharashtra and Kerala have been demanding the compensation sooner. It is certainly their right, I am not denying. At the same time, I am also making clear to say that I am not reneging on that. States will be given. We are certainly not reneging on it.

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impact on the collections. I am working with the states. Each of them have taken a lot of effort from their end to improve the GST collection. I guess with their efforts and the centre and revenue department officials…the prospects of improving GST collection is likely to go up, she said. When asked about reports of cuts in GST rates, Sitharaman said there is no such call to review. I don't think, I am even talking about raising or rationalising the slabs at all at this stage. But Eventually at some time the GST Council would want to talk about it, but I am not readying myself for this particular meeting on this particular issue, she said. – News –

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Goods and Services Tax – GST Dated:- 10-12-2019 – News – A number of companies applied for a Goods Services Tax (GST) refund since the introduction of the tax regime. As on 02.12.2019, a total of 1,86,158 entities have filed 36,42,272 refund applications, out of which 34,46,010 refund applications have been finalised. This was stated by Shri Anurag Singh Thakur, Union Minister for State for Finance Corporate Affairs, in a written reply to a question in Rajya Sab

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Goods and Services Tax – GST Dated:- 9-12-2019 – News – CBECMITRA, a pan-India helpdesk, a national toll-free number and GST Seva Kendras have been established to resolve taxpayer grievances relating to Goods Service Tax (GST). This was stated by Shri Anurag Singh Thakur, Union Minister of State for Finance Corporate Affairs, in a written reply to a question in Lok Sabha today. The Minister further stated that Goods and Services Tax Network (GSTN) has a helpdesk to redress taxpayer grievances regarding the GST portal, which can be accessed through telephonic calls or through Self-Help Grievance Redressal portal (GRP) https://selfservice.gstsystem.in. Various retail institutions overcharging the custome

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Goods and Services Tax – GST Dated:- 9-12-2019 – News – The Central GST and State GST authorities organized a nationwide GST Stakeholder Feedback Diwas on New GST Returns for getting an on-the-spot response to the new GST Returns in 125 cities across the country where 7500+ trade associations/stakeholders participated in the programme. The new return form is to be made mandatory from 1st April 2020. CBIC said that the Feedback Diwas programmes are still going on at various places. The preliminary reports received with the CGST authorities are very encouraging. There has been an overwhelming response from GST stakeholders and several useful suggestions have been received. The programme was widely welcomed by GST stakeholders a

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Dec and we will further work on it to facilitate ease of compliance and convenience to taxpayers. CBIC said that programme is hailed as a step in the right direction for greater transparency in tax administration. It may be noted that the Finance Minister Smt. Nirmala Sitharaman had directed the CGST and SGST authorities to organize a nationwide interaction with stakeholders on 7th Dec 2019 in order to get a first-hand feedback on the new GST Returns that are proposed to be rolled out from 01.04.2020. This was a follow up of the Finance Minister s meeting held on 16.11.2019 with select taxpayers, Chartered Accountants and Tax practitioners on the same subject. Further, during the 1st National Conference on GST held on 25.

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Goods and Services Tax – GST Dated:- 6-12-2019 – News – The Central GST and State GST authorities have organized a nationwide GST Stakeholder Feedback Diwas on New GST Returns on 7th December 2019 for getting an on-the-spot response to the new GST Returns to be introduced from 1st April 2020. The focus would be on assessing the ease of compliance and uploading of these new returns so that the trade does not face any difficulty when the returns are made legally mandatory. These feedback sessions would be attended by all prominent chambers of commerce and industry and other organisations representing taxpayers and tax practitioners compliance managers. The tax officers shall be available to hand hold the taxpayers and assist them in t

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Goods and Services Tax – GST Dated:- 27-11-2019 – News – The Directorate General of GST Intelligence (DGGI), Gurugram Zonal Unit (GZU), Haryana has arrested Shri Deepak Mittal, resident of Mayur Vihar, New Delhi, and proprietor of M/s DK Enterprise and Shri Ankur Garg, resident of Hansi, district Hisar, Haryana, proprietor of M/s Garg Enterprises. Both the persons were found involved in fake invoices racket and fraudulently passed/ availed Input Tax Credit amounting to ₹ 141 Crores (approx.) through assistance of complex web chain of various entities. During investigation it was found that Shri Deepak Mittal, an authorised dealer of ITC, have issued sale invoices of cigarettes directly/ indirectly (through Shri

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Goods and Services Tax – GST Dated:- 27-11-2019 – News – Central GST Delhi North Commissionerate has unearthed a racket involving supply of goods-less invoices and invoice-less goods. One person has been arrested and remanded to judicial custody for 14 days by the Chief Metropolitan Magistrate (CMM), New Delhi at Patiala House Courts. The accused was found to be operating 10 fake firms which were created for rotation of money and fraudulent Input Tax Credit (ITC), thus defrauding the Exchequer. Prima facie fraudulent ITC of about ₹ 140 crores has been passed on using invoices involving an amount of ₹ 1,040 crores. The modus operandi of the accused, inter alia, involved obtaining GST registration of fake firms usin

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Goods and Services Tax – GST Dated:- 25-11-2019 – News – The GST Council in its 27th meeting held on 4th May, 2018 resolved that GSTN will be converted into a 100% Government-owned entity by transferring 51% equity shares held by the Non-Government Institutions to the Centre and States equally. This was stated by Shri Anurag Thakur, Union Minister of State for Finance Corporate Affairs, in a written reply to a question in Lok Sabha today. The Union Cabinet in its meeting held on 26th September, 2018 decided to convert GSTN into a fully-owned Government company with 50% equity of the company to be held by the Central Government and the balance 50% to be held by various States and Union Territories. The Minister

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Goods and Services Tax – GST Dated:- 20-11-2019 – News – Goods Services Tax (GST) has replaced multi-layered, complex indirect tax structure with a simple, transparent and technology driven tax regime which has integrated India into a single, common market by removing barriers to inter-State trade and commerce. GST has eliminated cascading of taxes and reduced turnaround time for the transporters and all teething issues are being proactively resolved regularly by the GST Council and the

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Goods and Services Tax – GST Dated:- 16-11-2019 – News – Central GST Delhi-West Commissionerate has unearthed racket of issuance of fake invoices without actual supply of goods and services by M/s Royal Sales India and 27 other dummy companies. Two persons have been arrested in this matter and remanded to judicial custody for 14 days by Duty Magistrate, Patiala house Courts, New Delhi. The accused were found to be operating 28 fake companies to facilitate fraudulent Input Tax Credit (ITC), thus defrauding the exchequer. Prima facie, fraudulent ITC of about ₹ 108 Crore has been passed on using invoices involving amount of ₹ 900 Crore . Final duty is subject to outcome of the investigation. On b

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tax liability and in some cases availing IGST refund etc. Till now, 15 buyer firms have already admitted their liability vide their Voluntary Statement and further deposited voluntarily approx ₹ 1.30 Crore towards ITC wrongly availed, Interest and Penalty under Section 74(5) of CGST Act, 2017 till date. Further, approx. ₹ 1.58 Crore has been frozen in Bank Accounts of these fake firms. Therefore, both accused have committed offence under the provisions of Section 132(1)(b) and (c) of CGST Act 2017 , which are cognizable and non-bailable under section 132(5) being punishable under Section 132(1)(i) of the CGST Act 2017 and have been rem

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Goods and Services Tax – GST Dated:- 15-11-2019 – News – Central GST Delhi North Commissionerate has unearthed a racket of issuance of fake invoices without actual supply of goods and services. Shri Naveen Mutreja and Shri Keshav Ram have been arrested in this matter and remanded to judicial custody for 14 days by the Chief Metropolitan Magistrate (CMM), New Delhi at Patiala House Courts. The accused were found to be operating 42 fake firms created to facilitate fraudulent Input Tax Credit (ITC), thus defrauding the Exchequer. Prima facie fraudulent ITC of about ₹ 22 crores has been passed on using invoices involving an amount of ₹ 150 crores. The modus operandi of the two accused, inter alia, involved obtaining G

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Goods and Services Tax – GST Dated:- 14-11-2019 – News – The Government has decided today to extend the due dates of filing of Form GSTR-9 (Annual Return) and Form GSTR-9C (Reconciliation Statement) for Financial Year 2017-18 to 31 st December 2019 and for Financial Year 2018-19 to 31 st March 2020. The Government has also decided to simplify these forms by making various fields of these forms as optional. Central Board of Indirect Taxes Customs (CBIC) today notified the amendments regarding the simplification of GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) which inter-alia allow the taxpayers to not to provide split of input tax credit availed on inputs, input services and capita

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New GST Returns – Goods and Services Tax – GST Dated:- 12-11-2019 – News – – News – Press release – PIB Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Goods and Services Tax – GST Dated:- 1-11-2019 – News – The gross GST revenue collected in the month of October, 2019 is ₹ 95,380 crore of which CGST is ₹ 17,582 crore , SGST is ₹ 23,674 crore , IGST is ₹ 46,517 crore (including ₹ 21,446 crore collected on imports) and Cess is ₹ 7,607 crore (including ₹ 774 crore collected on imports). The total number of GSTR 3B Returns filed for the month of September up to 31 st October, 20

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Goods and Services Tax – GST Dated:- 25-10-2019 – News – GOVERNMENT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE NATIONAL ACADEMY OF CUSTOMS, INDIRECT TAXES NARCOTICS, FARIDABAD. PRESS RELEASE cum ADVERTISEMENT 24th October, 2019 EXAMINATION FOR CONFIRMATION OF ENROLLMENT OF GST PRACTITIONERS The National Academy of Customs, Indirect Taxes and Narcotics (NACIN) has been authorized to conduct an examination for confirmation of enrollment of Goods and Services Tax Practitioners (GSTPs) in terms of the sub-rule (3) of Rule 83 of the Central Goods and Services Tax Rules, 2017 , vide Notification No. 24/2018-Central Tax

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xam. The registration for the exam can be done by the eligible GSTPs on a registration portal, link of which will be provided on NACIN and CBIC websites. The registration portal for exam scheduled on 12.12.2019 will be activated on 22nd November, 2019 and will remain open up to 5th December, 2019 . For convenience of candidates, a help desk for this period will also be set up, details of which will be made available on the registration portal. The applicants are required to make online payment of examination fee of ₹ 500/- at the time of registration for this exam. Pattern and Syllabus of the Examination PAPER: GST Law Procedures: Time allowed: 2 hours and 30 minutes Number of M

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Goods and Services Tax – GST Dated:- 24-10-2019 – News – The Directorate General of GST Intelligence (DGGI), Gurugram Zonal Unit, Gurugram arrested Sh. Rajiv Gupta on 23.10.2019, partner in M/s RST Batteries, Mundka Delhi and Director of M/s RST Batteries Pvt. Ltd Bahadurgarh, Haryana for orchestrating a racket involving fake invoices valued at more than ₹ 136 crores thereby defrauding the Government of more than ₹ 20 crores. This fraud was given effect to by issuing fake invoices by creating a web of more than 52 fake firms. These fake firms were used to issue bogus invoices which were passed on to various dealers and manufacturers who used them for discharging Government duty, in essence defrauding the Government of hu

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Goods and Services Tax – GST Dated:- 9-10-2019 – News – The Directorate General of GST Intelligence (DGGI), Gurugram Zonal Unit (GZU), Haryana has arrested two persons namely Sh. Gulshan Dhingra resident of Ramesh Nagar, New Delhi and Sh. Sanjay Dhingra resident of Punjabi Bagh, New Delhi who were found involved in fake invoices racket having taxable value of ₹ 931 crore and fraudulently passing/ availing Input Tax Credit (ITC) amounting to ₹ 127 crore through a complex web chain of various entities. Many of these entities were under their control and they also formed separate entities in the name of their employees/ dummy persons and generated fake invoices without actual movement of goods, namely ferrous/ non-ferrous scrap,

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Goods and Services Tax – GST Dated:- 1-10-2019 – News – GST Revenue collection for September, 2019 ₹ 91,916 crore total gross GST revenue collected in the month of September, 2019 The total gross GST revenue collected in the month of September, 2019 is ₹ 91,916 crore of which CGST is ₹ 16,630 crore , SGST is ₹ 22,598 crore , IGST is ₹ 45,069 crore (including ₹ 22,097 crore collected on imports) and Cess is ₹ 7,620 crore (including ₹ 728 crore collected on imports). The total number of GSTR 3B Returns filed for the month of August up to 30 th September, 2019 is 75.94lakh . The government has settled ₹ 21,

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Goods and Services Tax – GST Dated:- 25-9-2019 – News – Panaji, Sep 24 (PTI) Goa Chief Minister Pramod Sawant on Tuesday said the GST Council's decision to slash tax on tourism services will not affect revenue collection in the state. Sawant reasoned that the move is set to boost tourism in the state which will compensate the potential revenue loss. In recent meeting, the GST Council resolved to decrease tax on hotel room tariff from 28 per cent to 18 per cent.

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Goods and Services Tax – GST Dated:- 20-9-2019 – News – The 37th GST Council met in Goa today under the Chairmanship of Union Finance Corporate Affairs Minister Smt Nirmala Sitharaman . The meeting was also attended by Union Minister of State for Finance Corporate Affairs Shri Anurag Thakur besides Chief Minister of Goa Shri Pramod Sawant, Finance Ministers of States UTs and seniors officers of the Ministry of Finance . GST Council took following decisions relating to changes in GST rates, ITC eligibility criteria, exemptions and clarifications on connected issues. (A) EXEMPTIONS / CHANGES IN GST RATES / ITC ELIGIBILITY CRITERI A: Rate reduction sector wise: Hospitality and tourism: To reduce the rate of GST on hotel accommodation service as below: – Transaction Value per

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ork such as in engineering industry, except supply of job work in relation to bus body building which would remain at 18%. Exemption sector wise: Warehousing: To exempt prospectivelyservices by way of storage or warehousing of cereals, pulses, fruits, nuts and vegetables, spices, copra, sugarcane, jaggery, raw vegetable fibres such as cotton, flax, jute etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves, rice, coffee and tea. Transportation: To increase the validity of conditional exemption of GST on export freight by air or sea by another year, i.e. till 30.09.2020. Insurance: To exempt BANGLA SHASYA BIMA (BSB) crop insurance scheme of West Bengal Government. To exempt services of life insurance business provided or agreed to be provided by the

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cal studies) provided by Indian pharma companies to foreign service recipients, as the place of effective use and enjoyment of a service i.e. location of the service recipient. To clarify that the place of supply of chip design software R D services provided by Indian companies to foreign clients by using sample test kits in India is the location of the service recipient and section 13(3)(a) of IGST Act, 2017 is not applicable for determining the place of supply in such cases. Miscellaneous To allow the registered authors an option to pay GST on royalty charged from publishers under forward charge and observe regular GST compliance. To notify grant of liquor licence by State Governments against payment of license fee as a no supply to remove implementational ambiguity on the subject. To exempt services related to FIFA Under-17 Women's World Cup 2020 simil

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Goods and Services Tax – GST Dated:- 20-9-2019 – News – The 37 th GST Council met in Goa today under the Chairmanship of Union Finance Corporate Affairs Minister Smt Nirmala Sitharaman . The meeting was also attended by Union Minister of State for Finance Corporate Affairs Shri Anurag Thakur besides Chief Minister of Goa Shri Pramod Sawant, Finance Ministers of States UTs and seniors officers of the Ministry of Finance . The council took the following decisions in respect to rates relating to goods. I GST rates reduction, – 18% to 12% on parts of Slide Fasteners 18% to 5% on Marine Fuel 0.5% (FO) 12% to 5% on Wet Grinders(consisting stone as a grinder) 5% to Nil on:- Dried tamarind Plates and cups made up of leaves/ flowers/bark 3% to 0.25% on cut and polished semi- precious stones Applic

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Exemption from GST/IGST:- at the time of import on Silver/Platinum by specified nominated agencies supply of Silver/Platinum by specified nominated agency to exporters for exports of Jewellery, Inclusion of Diamond India Limited (DIL) in the list of nominated agencies eligible for IGST exemption on imports of Gold/ Silver/Platinum so as to supply at Nil GST to Jewellery exporters. IV A uniform GST rate of 12% on Polypropylene/Polyethylene Woven and Non- Woven Bags and sacks, whether or not laminated, of a kind used for packing of goods (from present rates of 5%/12%/18%) V GST concession in certain cases for specific period: – Exemption to Fishmeal for the period 01.07.17 to 30.09.19. There were doubts as regards taxability of fishmeal in view of the interpretational issues. However, any tax collected for this period shall be required to be deposite

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concessional GST rate of 5% was paid at the time of original supply) provided that the goods are certified by Director General Hydrocarbon(DGH) as non-serviceable. Restriction on refund of compensation cess on tobacco products (in case of inverted duty structure) Prescribing modalities for allowing concessions on spare parts imported temporarily by foreign airlines for repair of their aircraft, while in India in transit in terms of the Chicago Convention on Civil Aviation. Certain other changes of technical nature for the sake of clarity in application of notification. VIII Clarifications as regards applicability of GST rate in respect of certain goods recommended by GST Council which inter-alia includes: Mere heating of leguminous vegetables (gram/lentil) for removing moisture, or to soften and puff it or removing the skin, and not subjecting to any other processing or addition of any other

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Goods and Services Tax – GST Dated:- 20-9-2019 – News – 37 th Meeting of the GST Council, Goa 20 September, 2019 *** PRESS RELEASE (Law and Procedure related changes) The GST Council, in its 37 th meeting held today at Goa, recommended the following: Relaxation in filing of annual returns for MSMEs for FY 2017-18 and FY 2018-19 as under: waiver of the requirement of filing FORM GSTR-9A for Composition Taxpayers for the said tax periods; and filing of FORM GSTR-9 for those taxpayers who (are required to file the said return but) have aggregate turnover up to ₹ 2 crores made optional for the said tax periods

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der to give ample opportunity to taxpayers as well as the system to adapt and accordingly specifying the due date for furnishing of return in FORM GSTR-3B and details of outward supplies in FORM GSTR-1 for the period October, 2019 – March, 2020. Issuance of circulars for uniformity in application of law across all jurisdictions: procedure to claim refund in FORM GST RFD-01A subsequent to favourable order in appeal or any other forum; eligibility to file a refund application in FORM GST RFD-01A for a period and category under which a NIL refund application has already been filed; and clarification regarding supply of Information Technology enabled Services (ITeS services) (

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Goods and Services Tax – GST Dated:- 16-9-2019 – News – CGST Delhi West and CGST Delhi North in a joint operation busted a racket of issuance of invoices without actual supply of goods. The taxpayer availed fraudulent Input Tax Credit for seeking IGST Refunds from Customs formations. Investigations revealed a novel modus operandi wherein the taxpayer showed supplies to SEZ for claiming fraudulent refund from CGST formations. Devender Kumar Yadav Sanjeev Maheshwari were the masterminds who created dummy firms and also opened bank accounts. Sh. Bhawani Shanker Sharma, was the accountant who prepared the fake documents and also filed returns on the basis of fake invoices. One person Vinod was shown as proprietor a

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ee refund claims involving ₹ 29.66 crores for supplies made to SEZ were filed in CGST North and West Divisional Offices which had not been sanctioned. During search operations unaccounted cash of ₹ 91.92 lakhs was also seized and two bank accounts having amount of ₹ 1.68 crores have been provisionally attached. The accused have committed offence under the provisions of Section 132(1)(b) (c) of the CGST Act, 2017 , which are cognizable and non-bailable under Section 132(5) and punishable under Section 132(1)(i) of the said Act. Accordingly, the four accused were arrested on 14.09.2019 and have been remanded to judicial custody for 14 days. – News – Press release – PIB

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