Month: December 2019

A panel of officers aimed to improve the current condition of the good and Service tax (GST) has received a suggestion to replace the current slab scheme with a new slab scheme by putting two slabs of 10% and 20% and an additional third slab for sin and luxury goods.

Currently, the committee has not taken any decision they are just listing them before GST council meeting, which includes Union and state finance ministers. In the meeting which was held last week, the council and members did not talk on this matter and also asked the officials to conduct a fresh/ assessment of the scope and impact as ministers believe that the research and analysis were not complete. On the other hand, Several State finance ministers, even from BJP-ruled states, said that they did not support any move of increment in GST rates.

The committee is getting suggestions from stakeholders, and the suggestions did not stop at only reworking the GST slabs. From withdrawing tax benefits on some items, to increase the tax on education and health, they are getting all types of recommendation. Apart from making goods, they also get suggestions to raising taxes of phones from the current level of 12% and reversing the previous changes done on several items by changing taxation from 28% to 18%, which also includes perfumes and refrigerators.

There is also a suggestion to increase the levy on precious metal, such as increasing gold from 3% to 5%.

However, the committee was established to bring a road map for the restructuring of GST to improve its efficiency, increase benefits, and also generate more resources at a tensed time when collections have decreased significantly and threaten to impact central and state finances. There are various other proposals and suggestions to repair the administration to improve compliance, including widening the scope of tax deducted on source and e-invoices, some of them are already under implementation.

The Delhi High Court underlined that the Goods & Services Tax (GST) regime intents to facilitate the assesses and not to make them suffer due to technical failures & faults so the software system should be maintained & regularly updated with the amendments in rules & regulations.

Delhi HC said that the rights of individuals registered under GST ‘cannot be subjugated’ to the incompetent and inadequate software systems taken up by the tax authorities. The court’s ruling is anticipated to be beneficial for the GST registered assesses who are facing hardship due to technical problems.

The court ruled, “The software systems adopted by the respondents have to be in tune with the law, and not vice-versa. The system limitations cannot be a justification to deny the relief, to which the petitioner is legally entitled,” in an issue associated with the repudiation of the use of unutilized Input Tax Credit (ITC).

Harpreet Singh, Partner at KPMG, appreciated this ruling and said that the order seems to give long-term positive domino results under GST. As the people’s dependence on technology is increasing, it is quite obvious that technical insufficiencies and outdated software would adversely affect the statutory filings or the ideal balances at the portal.

He said, “Post this order, dealers should be able to claim their rightful benefits/ dues without worrying about technological handicaps, so long as other statutory conditions are satisfied.”

The rollout of the Goods & Services Tax regime was followed by the introduction of a special provision that allows the transition of credit amassed under VAT, service tax or excise duty to GST. This opportunity to claim transitional credit is available for all the assessees other than the registered dealer who opted for the GST Composition Scheme.

However, transitional credit was subject to some conditions. The first condition limit the availability of the credit to the condition when the returns for the last six months, i.e., from January 2017 to June 2017 were filed under the VAT regime.

The second condition mandates the filing of Form TRAN 1 by registered individuals under GST (who may or may not be registered under VAT regime) by December 27, 2017, to carry forward the ITC.
The third condition restricts the rectification of Form TRAN 1 to only one chance.

Respondents’ Stagnation

The petitioner appealed HC to file the grievance of the inactivity of the respondents i.e. the GST authority at the state level and their inability to allow the flawless transfer of the credit available by dint of unutilized input tax.

The petitioner filed the petition as he was unable to use and employ the ITC while exporting in the months of July and August 2017. As a result of which, the petitioner had to give away INR1.37 crore which could have been saved or invested if he had been allowed to use ITC that had accumulated even before the introduction of the GST regime.

The court, after taking hearing both sides, concluded that the petitioner cannot be made at disadvantage due to incompetencies of the respondents in designing glitch-free transition from pre-GST regime to GST mechanism w.e.f. July 1, 2017.

“The business activity in the country cannot be expected to come to a standstill, only to await the respondents making the GST system workable,” it said.

“Unfortunately, even after the passage of over two years, the respondents have not remedied their omissions and failures by taking corrective steps. They continue to take shelter in the limitations in, and the inability of their software systems to grant a refund, despite the same being justified,” the court stated.

As per the recent update, the government is planning a beneficial step for companies undergoing resolution process under the IBC. IBC is an acronym for Insolvency and Bankruptcy Code.

There is some talk going on between the Ministry of Corporate Affairs and Department of Revenue (DoR) and a framework is expected to be revealed soon. A senior officer said that “The issue is under discussion… a procedure will be worked out,” The other person said that to finalise the contours, a meeting between officials is gonna organized this week.

As per updates, They are planning to allow companies undergoing resolution process to pay current levies of GST without the mandatory payment of past dues. This step will eliminate the obstacle in the bankruptcy resolution process.

At present, a firm is not allowed to file current tax dues if it has some past dues under the GST framework. Penal action has also been initiated for noncompliance in such cases where the GST registration has been cancelled or insolvency resolution process has been initiated.

Thus it comes in the way of efforts to revive a company under the IBC process and also delaying the resolution process. Many Industry organisations have lobbied the government and this step, asking it to accept current GST without the mandatory payment of past dues.

Many experts also stated that GST and IBC need to be aligned which is now initiated indirect taxes leader, PwC. Pratik Jain also said that “It is important that the period during which the corporate insolvency resolution process (CIRP) takes place is insulated from the past GST compliance of the company.”

MS Mani, partner, Deloitte India said on the same issue that “There is a need to recognise the fact that there could be several cases of default in GST filings/payments due to genuine reasons, Such defaults should be condoned, possibly with a small penalty and the focus should be to avoid business disruptions.”

The decision of the panel has caused fear for various industries as this will further block the cash flow of businesses amid their existing struggle with finances in times of economic slowdown in India.

The proposed clause goes on like if taxpayer has paid Rs. 1,000 as taxes to the supplier in lieu of the inputs purchased the amount will then be mentioned under ITC claimed by the taxpayer in his form GSTR 3B. Now it is the responsibility of the taxpayer to note that the concerned supplier is also uploading the invoices of relevant transactions in his supply returns i.e. GSTR 2A form. In case if the invoices worth 20% of the Input Tax Credit claimed is not uploaded by the supplier, then the taxpayer becomes eligible for only Rs. 800 (1000 – 200 (20% of 1000).

Adding on to this, the ITC worth Rs. 80 more (10% of Rs. 800) can be claimed by the taxpayer once the 38th GST Council decision is formally noted. Earlier the ITC Claimed could be Rs. 160 (20% of Rs. 800).

As per the provisions earlier, the complete amount of ITC claimed was released by tax authorities in the accounts of the taxpayers. In October the amended clause restricted the flow of ITC to only 20% of the ITC claimed and now the eligible ITC would be only 10% of the total credit claimed by the taxpayer.

Experts revelations on the newly proposed Clause

• The clause will be a challenge for businesses in India said Archit Gupta (CEO, Fintech Service Platform, Cleartax). He further added that the provisions regarding the reduction in ITC could be considered later. In the recent norms there is a policy of invoice matching without which ITC cannot be claimed. These returns would come into effect from April 1.
• Rule 36 (4) under the CGST Act, enabling such restrictions on ITC, is challenged at the Delhi high court. “Businesses are waiting for the elimination of such restrictions which are not in harmony with key GST principles that allow effortless credits across the value chain,” said M.S Mani (partner at consultants Deloitte India).
• Provisions regarding the restrictions on ITC owing to the faults of the vendors will go through constitutional proceedings. Further the percentage either 10% or 20% on the ITC claimed has no logic said Abhishek Rastogi (partner at Khaitan & Co).
• Multinational Firms have multinational companies have completely forgone the 20 per cent or 10 per cent credit, on account of the hassle of month-on-month reconciling credit said Harpreet Singh, (partner at consultancy KPMG).
• Government is adamant in restricting the grant of ITC due to the falling tax collection and as a measure to bring in foreground the ITC fraudulent said Abhishek Jain, (tax partner at consultancy EY). Businesses have to ensure timely reconciliation, taking follow-up from the suppliers and keeping updated records of the said compliances, he further added. If the mechanism lacks accuracy this may lead to cash flow issues for the particular business.

The GSTR-3B deadline for Indian Traders and business owners as well as the GSTR-5 deadline for NRIs will be over on 20th December 2019. In case you have not yet filled your October GSTR, it is high time now. All traders need to fill up their GSTR-3B returns and GSTR 5 by 20th December 2019. Apart from this, input service distributors have to file GSTR-6 returns by 13th December.

File GSTR-3B on or before December 20, 2019

Business firms and Traders have to file the GSTR-3B returns for November through December 20. The returns submitted should contain details of all sales purchases made during the period. In addition to this, it must also clearly specify the following details:

• Reverse Charge Details of all business/trade transactions carried out with trade owners whose yearly turnover is less than 20 lakhs
• Details of input tax credits
• Business is done with the interstate and unregistered dealer, and the business, tax-free product purchase along with the traders coming under the composition scheme
• Any business activity or tax-free products purchased from traders who come under the composition scheme

NRI must file GSTR-5 returns by December 20, 2019

GSTR-5 has to be filled by non-resident (NRI) registered dealers. The NRI trader/dealer must provide all details of his/her sales and purchase made during the period.

GSTR-6 to be filled on or before 13th December 2019

Traders and business owners need to file GSTR-6 returns for the period of November by 13th December 2019. GSTR-6 has to be filed by input service distributors and it contains details of input tax credit received by the business owner or trader. Most of the traders and businessmen receive input tax credit.

Offline Tools for making returns and bills on the GST Portal

Taxpayers can download the GST software tool on their systems (Laptop/PC). GST software tool is available for free on the GST portal. This javascript-based software tool provides an excel sheet for making bills. The completed bills must be saved and later uploaded to the GST portal.

USE Below links to download offline GSTR Return Forms Utility

https://www.gst.gov.in/quicklinks/downloads-utilities

Traders and businessmen should use this link to download GSTR return forms as well as offline tools. This is a form of ZIP file which contains the following important things:

• GSTR Return Format
• Excel Sheet for Invoice
• Uploading GST Return

Follow below steps to upload GSTR Return File :

• The taxpayer must log in to https://www.gst.gov.in/
• Click On Top Left ‘Login Option’
• Fill username and password.
• Click the upload button.
• Your GSTR return file has been uploaded successfully.

Make sure to file all your GST returns on time to avoid penalty.

The industry is supporting the passive enforcement of new goods and services tax return (GSTR) system. These simplified returns are planned to come into effect at the starting of next Fiscal year.

Considering the complaints regarding the complexity of current return systems, to buckle down the issue, the GST council came up new GSTR filing system and easier returns which were to be implemented from October, this year.

Businesses have given their feedback to the government, seeking the permanence of a four-digit harmonized system of nomenclature (HSN) code. Under the new return system, one main form — GST RET-1 would replace the two forms GSTR-1 and GSTR-3B, which are currently used under the existing GST return mechanism.

One crucial form GST RET-1 will be an all-inclusive form with details about all the supplies made, taxes paid and ITC claimed. This return will contain dual annexures, namely, GST ANX-1 and GST ANX-2. All the details about outward supplies will be reflected in Form GST ANX-1 whereas that of inward supplies will be reflected in GST ANX-2.

Under the current system, two GST returns are there which reflects all such details. Where GSTR-1 encompasses the details of all outward supplies, GSTR-3B which is a monthly return, reflects self-declaration of outward supplies, taxes paid and input tax credit claimed.

In the beginning, businessmen were worried about the stagnation of their cash flow because of the availability of Input Tax Credit on only those transactions whose invoices are uploaded by dealers and taxes are laid-off. the Government of India (GOI) resolved this problem by permitting businesses to claim the input tax credit (ITC) based on self-declarations in GSTR-3B. This facility will continue under the new GSTR system as well.

Industrialists are demanding the filing of ANX-1 and ANX-2 forms only at the initial level alongside GSTR-3B which is in use under the current system. According to them, RET-1 filing should be made mandatory once the industry is acclimated with the filing of ANX-1 and ANX-2 and GSTR-3B is snuffed out completely.

The New GST return filing system also changes the HSN code level for goods and services. The new format makes it mandatory for traders to use the six-digit HSN code. However, under the current GSTR system, HSN code at the two-digit level and four-digit level is mandatory for businesses with annual turnover between INR 1.5 crore & INR 5 crores and above INR 5 crores, respectively.

According to Abhishek Jain, the tax partner at EY, the existing HSN code reporting system should be continued. Under the new HSN format, companies would have to revise the HSN code for all the goods and services and revamp their ERP configuration which is a time and effort consuming task.

“The taxpayers need to very quickly align their ERP and business processes to meet these requirements as the government proposes to introduce the new return format effective April one, 2020,” he stated.

Harpreet Singh, the partner at KPMG, shared his views on the issue of HSN based reporting of imports & exports. He proposed for the combined bill of entry based reporting without the details of HSN. He said this facility should be provided until the integration of the GSTN portal and Indian Customs Electronic Gateway (ICEGATE) takes place. ICEGATE is a customs department’s portal that provides e-filing services to the traders.

He also supported the existing practice in the form GSTR-1 i.e the reporting of exports without HSN details. HSN code is a six-digit code that is formed by the World Customs Organisation for the classification of products in an orderly and practical manner. It has 21 sections where each section is classified into chapters under a separate heading (for each one of them).

The first two digits show the chapter number, the next two shows the heading number and the last two represent the product code.

There are various rules and regulations which have emerged in the GST refund process. The GST refund will be needed to maintain under the GST as even a slight delay in the refund process will impact the working capital and cash flow of the manufacturers and exporters. In the current scenario, there is a delay in refunds extending for months by making refunds available to the concerned manufacturers and exporters and to get the refunds, it is a challenge as there are strict rules and regulations for the processing of refunds.

There are Various Situations for Refund under GST like:

• Excess amount payment of tax accumulated due to mistake or misinterpretation
• Export (also deemed export) of goods/services within the claim of rebate or Refund of collected input credit of duty/tax when goods/services are exported
• Finalization of provisional assessment
• Refund of Pre-deposit for filing appeal assimilating refund coming in pursuance of an appellate authority’s order
• Payment of duty/tax during the investigation but no/ less liability arises in the event of finalization of investigation/adjudication
• Refund of tax paid on purchases done by Embassies or UN bodies
• Credit collection due to output being tax exempt or nil-rated
• Credit collection due to inverted duty structure i.e. due to tax rate differential between output and inputs
• Year-end or volume based incentives provided by the supplier through credit notes
• Tax Refund for Foreign Tourists

Read Also: How to File GST Refund Claims Manually? Step by Step Guide

There is an Official Refund Process under the GST:

• An Application form to claim a refund can be filed through the GSTN portal
• An acknowledgement number will be given to the applicant by the means of SMS or email when the application is filed electronically
• The changes will be made to return and cash ledger and decrease the “carry-forward input tax credit” automatically
• Refund application and relevant documents presented must be scrutinized and adhered accordingly within a period of 30 days of filing the refund application
• The issue of “unjust enrichment” will be analyzed for reach refund application. In the case of non-qualification, the refund would be transferred to CWF (consumer welfare fund)
• If a refund amount stated crosses the predetermined amount of refund then the file will through the pre-audit process for sanctioning the refund
• Refund will be credited electronically to the account of an applicant via ECS, RTGS or NEFT
• The application for refund can be made after every quarter
• An amount less than 1000 is not eligible for the refund

Trending Topic: Do You Know about GST E-Way Bill and How it Will Generate?

Delay in Refund and its Process

Subramanian committee suggested along with the defined GST laws and regulations, that the refund application must be entertained within the period of 90 days and must be processed in the same time period. If in any case the application could not be processed within the given time framework, there is a 6 percent of interest recommended along with the refund amount.

It was also mentioned by the Nirmala Sitharaman (finance minister) who cleared that the refund process will be done within the period of 7 days and if the process gets late for more than 2 weeks then the refund will be provided along with the interest.

It is speculated that the process of refund application will be fast and smooth due to its digital dependability. Also, the data will be uploaded electronically which depicts that the verification and the detailed analysis of the refund application will be quick.

GST Refund Frequently asked questions (FAQs)

Q. What in case if taxpayer miss shipping and invoice bill in a month, can he add the details in subsequent month and get a refund?

• Yes, a taxpayer can add the details in subsequent month and can get the refund.

Q. Does GSTR 2 and GSTR 3 needs to be filed for claiming refunds?

• If the taxpayers have filed GSTR 1 and GSTR 3B than he doesn’t need to fill other forms to claim refunds.

Q. Is the taxpayer eligible to claim refunds on IGST paid on exports of goods if he has filed GSTR 3B?

• Yes, the taxpayer is eligible to get the refunds to claim if he has provided the details of export goods details in GSTR 1 Table 6A and has filed GSTR 3B with relevant tax details.

Latest Updates and News on GST Refund Topic

GST Refund in Hilly Areas Under Scanner

Taxpayers in hill area and stations are set to approach the court against revenue department which has found a reversal of transitional credit benefited by them on account of cash balance available in the ledger ahead of GST implementation in the country.

The department has not distributed the available GST refunds to producers and manufacturers of hilly states. Previously before GST implementation, under the area-based exemption scheme, the manufacturers were provided with tax concessions.

The department now mentions that the transitioning provision available under newly implemented indirect tax regime was referred only to the excess credit available with the taxpayers, and it did not apply to the ledger for cash balance.

Furtherly, finance secretary also mentioned that the Cash credit can not undergo into GST as only Input Tax Credit can be accountable for transition under GST regime.

GSTN Intends to Launch Online Application for Refunds

The GSTN organization also under inclusion to launch an online application to process refunds. Chief Executive Officer Prakash Kumar stated that “A separate online app for claiming Integrated GST refunds for August and September would be made available on GSTN portal.” The application will be giving facilities like save and upload sales data of the GSTR 1.

The automated process will be also there to assist in which the data will be extracted and will be to the customs department after digital signature. The details will be validated by the department and further refund process will be initiated accordingly.

Latest GST Circulars/orders from the official head office of CBIC and commissioner GST is available up to date for the notification purpose of GST India. The Goods and service tax is the biggest reform by the Indian government to tackle the complex tax rate structure that was followed until now. It has been assumed that the prevailing GST tax rate structure was creating a cascading effect of the transactions thus making unnecessary inflation in the economy.

The central board of excise and customs has a major role in implementing the Goods and service tax as it has provided the resources and assistance through its majority of tax officials into training and development of tax plethora. There were numerous programs being conducted by the CBIC department to facilitate the proper functioning of GST into the market while the issues were resolved every time. The department is also active issuing any latest circular for the proper following of rules and regulations provided under the GST.

Latest CGST, IGST & UTGST Circulars by the CBIC Department

• CGST
• IGST
• UTGST
• Removal of Difficulty Orders
• Latest GST Notifications with PDF File

Latest CGST Circulars/Orders by the Indian Government

“Directions under Section 168 of the CGST Act regarding non-transition of CENVAT credit under section 140 of CGST Act or non-utilization thereof in certain cases-reg..”

Notification Date	PDF in English	PDF in Hindi	Type Circular or Order	Topic
04/12/2019	Check	–	Cir.	“seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019.”
22/11/2019	Check	–	Cir.	“Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017-reg”
18/11/2019	Check	–	Cir.	“Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019”
11/11/2019	Check	–	Cir.	“Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017”
05/11/2019	Check	–	Cir.	“Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons- reg.”
11/10/2019	Check	–	Cir.	“Clarification related to supply of grant of alcoholic liquor license.”
11/10/2019	Check	–	Cir.	“Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).”
11/10/2019	Check	–	Cir.	“Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.”
11/10/2019	Check	–	Cir.	“Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.”
11/10/2019	Check	–	Cir.	“Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.”
11/10/2019	Check	–	Cir.	“Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts by individual donors.”
11/10/2019	Check	–	Cir.	“Clarification on issue of GST on Airport levies.”
11/10/2019	Check	–	Cir.	“Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.”
11/10/2019	Check	Check	Cir.	“Clarification regarding GST rates & classification (goods) Circular–reg.”
03/10/2019	Check	–	Cir.	“Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.”
03/10/2019	Check	–	Cir.	“Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category.”
22/07/2019	Check	–	Cir.	“Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.”
18/07/2019	Check	–	Cir.	“which seeks to clarify issues regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion.”
18/07/2019	Check	–	Cir.	“which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services).”
29/06/2019	Check	–	Cir.	Tax paid refund on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange – reg.
28/06/2019	Check	–	Cir.	Doubts clarification considered to treatment of secondary or post-sales discounts under GST – reg.
28/06/2019	Check	–	Cir.	Refund applications process in FORM GST RFD-01A given by taxpayers incorrectly mapped on the common portal – reg.
28/06/2019	Check	–	Cir.	Determination of place clarification of supply in various cases – reg.
28/06/2019	Check	–	Cir.	Applicability of GST clarification on additional / penal interest – reg. Corrigendum
30/04/2019	Check	–	Cir.	Applicability of GST on Seed Certification Tags
23/04/2019	Check	–	Cir.	Clarification on the extension in time under sub-section (1) of section 30 of the Act to offer a one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019 for the specified class of persons for whom cancellation order has been passed up to 31st March, 2019.
23/04/2019	Check	–	Cir.	Clarification on Utilization of input tax credit process after the input of the rule 88A of the CGST Rules.
05/04/2019	Check	–	Cir.	Issued the Circular explaining details in relation to option for paying tax under notification No. 2/2019- CT(R) dt 07.03.2019 Corrigendum | Corrigendum 2
28/03/2019	Check	–	Cir.	Issue clarification on input tax credit transfer in case of the sole proprietor death
28/03/2019	Check	–	Cir.	Clarification regarding verification for grant of new registration.
28/03/2019	Check	–	Cir.	Clarify certain refund related issues under GST.
12/03/2019	Check	–	Ord	Common authority appointment for the means of exercise of powers under sections 73,74, 75 and 76 of the CGST Act, 2017
08/03/2019	Check	–	Cir.	Clarification regarding the nature of the supply of Priority Sector Lending Certificates (PSLC)
07/03/2019	Check	–	Cir.	Clarification circular over doubts related to the treatment of sales promotion scheme under GST
18/02/2019	Check	–	Cir.	Situation clarifying concerned with tax payment done for the supply of warehoused goods while being deposited in a customs bonded warehouse for the period July 2017 to March 2018
18/02/2019	Check	–	Cir.	Situation clarifying over compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter-State supply
18/02/2019	Check	–	Cir.	Situation clarifying over mentioned details of inter-State supplies done towards unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1
01/02/2019	Check	–	Cir.	Amendments in the previously issued circulars in consideration of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).
31/01/2019	Check	–	Ord	Time Limit Extension for submitting the declaration in GST TRAN-1 Form under 117(1A) of the CGST Rules, 2017 in certain cases
02/01/2019	Check	–	Cir.	CGST Amendment Act 2018 clarification on section 140(1) of the CGST Act, 2017-reg
01/01/2019	Check	–	Cir.	GST applicability on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company
01/01/2019	Check	–	Cir.	GST rate clarification on the applicability of GST on the supply of food and beverage services by educational institutions
01/01/2019	Check	–	Cir.	Issue clarification of service of printing of pictures covered under 998386
01/01/2019	Check	–	Cir.	GST applicability on Asian Development Bank (ADB) and International Finance Corporation (IFC)
01/01/2019	Check	–	Cir.	GST applicability on multiple programmes conducted by the Indian Institutes of Management (IIMs)
31/12/2018	Check	Check	Cir.	Clarification of GST rate on Sprinkler and Drip irrigation System including laterals
31/12/2018	Check	Check	Cir.	Provides explanations for GST rates & classification (goods)
31/12/2018	Check	Check	Cir.	Seeks to clarify issues on refund
31/12/2018	Check	–	Cir.	Seeks to clarify GST on the export of services
31/12/2018	Check	–	Cir.	The effective date of denial of composition request by tax authorities
31/12/2018	Check	–	Cir.	It aims to clarify certain GST related issues such as sale by government departments to unregistered person, rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act, valuation methodology in case of TCS under Income Tax Act and definition of owner of goods, leviability of penalty under section 73(11) of the CGST Act, applicability of notification No. 50/2018-Central Tax, etc.
27/12/2018	Check	–	Cir.	Application processing guidelines for the Central govt Scheme termed as ‘Seva Bhoj Yojna’ under the Ministry of Culture through financial assistance
05/11/2018	Check	–	Cir.	Information regarding TCS collection by Tea Board of India.
05/11/2018	Check	–	Cir.	Explains principal and agent relationship scope in the context of a del-credre agent of Schedule I of CGST Act, 2017.
26/10/2018	Check	–	Cir.	Procedure clarification in respect of the return of time expired drugs or medicines
26/10/2018	Check	–	Cir.	Registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor issues clarification
26/10/2018	Check	–	Cir.	Refund related clarification
26/10/2018	Check	–	Cir.	Standard Operating Procedure circular for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16
05/10/2018	Check	–	Cir.	Issuance of notification regarding the CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017
28/09/2018	Check	–	Cir.	Guidelines modification for the Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated14.09.2018 – reg
26/09/2018	Check	–	Cir.	Residential programme under GST applicable to camps organized for the advancement of religion, spirituality or yoga by religious and charitable trusts
17/09/2018	Check	–	Ord	Time limit extended for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in various cases
14/09/2018	Check	–	Cir.	Deductions and Deposits guidelines of TDS by the DDO under GST
14/09/2018	Check	–	Cir.	Procedure modification for interception of vehicles for inspection of goods in movement, and detention, release, and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018 – regarding
14/09/2018	Check	–	Cir.	Details based on the processing of refund claims filed by UIN entitles
12/09/2018	Check	–	Cir.	Levy of GST on Priority Sector Lending Certificate-reg.
04/09/2018	Check	–	Cir.	E waybill for storing of goods in the godown of a transporter
04/09/2018	Check	–	Cir.	Refund applications processing filed by Canteen Stores Department (CSD).
04/09/2018	Check	–	Cir.	Refund related issues clarifications
04/09/2018	Check	–	Cir.	Wrongly availed arrears recovery for CENVAT credit under the existing law and inadmissible transitional credit.
04/09/2018	Check	–	Cir.	Details on Scope of Principal-agent relationship in the context of Schedule I of the CGST Act.
24/08/2018	Check	Check	Cir.	Explanation on Removal of restriction on refund of accumulated Input Tax Credit on fabrics
16/08/2018	Check	–	Ord	Standing Committee constitution under sub-rule (4) of rule 97 of Central Goods and Services Tax Rules, 2017
10/08/2018	Check	–	Cir.	Tax scenario on services offered by Industrial Training Institutes (ITI)
09/08/2018	Check	Check	Cir.	Classification of fertilizers supplied for use in the manufacture of other fertilizers at 5 % GST rate with Circular No. 54/28/2018-GST dated 09.08.2018
09/08/2018	Check	Check	Cir.	Clarification concerning applicability GST on petroleum gases retained for the manufacture of petrochemical and chemical products Circular No. 53/27/2018-GST dated 09.08.2018
09/08/2018	Check	Check	Cir.	Clarification concerning the applicability of GST rates on various goods and services in Circular No. 52/26/2018-GST dated 09.08.2018
31/07/2018	Check	–	Cir.	GST applicable on ambulance services offered to Government by private service providers under the National Health Mission (NHM)
31/07/2018	Check	–	Cir.	Withdrawing of circular No. 28/02/2018-GST dated 08.01.2018 as amendment done vide Corrigendum dated 18.01.2018 and Order No 02/2018–CT dated 31.03.2018 – reg.
21/06/2018	Check	–	Cir.	Circular No. 41/15/2018-GST  modifications
14/06/2018	Check	–	Cir.	Circular regarding varied issues pertaining to SEZ & refund of unused ITC for job workers
08/06/2018	Check	–	Cir.	Clarifications For Certain Issues under Goods and Services Tax
06/06/2018	Check	Check	Cir.	GST rates applicable accordingly on the Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and similarly concerned scrips
30/05/2018	Check	–	Cir.	Refund Issues Clarification
02/05/2018	Check	–	Cir.	Clarifications for taxability of ‘tenancy rights’ under Goods & services tax
13/04/2018	Check	–	Cir.	Issues clarification over the refund to UIN
13/04/2018	Check	–	Cir.	Procedural clarification for recovery of arrears under the existing law and reversal of inadmissible input tax credit.
13/04/2018	Check	–	Cir.	Procedural clarification for interception of conveyances for inspection of goods in movement, and detention, release, and confiscation of such goods and conveyances.
06/04/2018	Check	–	Cir.	Clarification on issues related to the furnishing of Bond/Letter of Undertaking for exports – Reg.
03/04/2018	Check	–	Cir.	Enforcement of IT Grievance Redressal Mechanism For Grievances Due GSTN Tech Glitches
31/03/2018	Check	–	Ord	The incidence of GST on providing catering services in train – Regarding.
28/03/2018	Check	–	Ord	Date extension for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Central Goods and Service Tax Rules, 2017
26/03/2018	Check	–	Cir.	Clarification on Job Work Related Issues
15/03/2018	Check	–	Cir.	Clarifications Related to Refund Issues for Exports
13/03/2018	Check	–	Cir.	Refund Application Processing for UIN Entities
05/03/2018	Check	–	Cir.	Notification over taxable services given by the member of the Joint Venture(JV) to Joint Venture and vice versa and inter se among the members of the JV
01/03/2018	Check	–	Cir.	Clarifications on various services under GST
23/02/2018	Check	–	Cir.	Notification regarding CGST Act for non-transition of CENVAT credit under section 140 of CGST Act or non-utilization thereof in certain cases-reg as under Section 168
12/02/2018	Check	–	Cir.	Discussions on services made in 25th GST Council meeting clarified
09/02/2018	Check	–	Cir.	Proper officer under sections 73 a cases-reg.e Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017
25/01/2018	Check	Check	Cir.	Clarification over supplies done towards Indian Railways classifiable under any chapter, other than Chapter 86
25/01/2018	Check	Check	Cir.	Clarification related to the applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol
08/01/2018	Check	–	Cir.	GST Clarifications on College Hostel Mess Fees
04/01/2018	Check	–	Cir.	Clarifications regarding levy of GST on accommodation services, homestays, printing, legal services etc.
29/12/2017	Check	–	Cir.	Returns Filing under GST
21/12/2017	Check	–	Ord	Time limit extension for intimation in FORM GST CMP-03
21/12/2017	Check	–	Cir.	Circular on the manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling
21/12/2017	Check	–	Cir.	Circular on manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger
21/12/2017	Check	–	Cir.	Issues regarding the maintenance of books of accounts relating to an additional place of business by a principal or an auctioneer for the purpose of an auction of tea, coffee, rubber etc
21/12/2017	Check	–	Cir.	Issues Clarification on the treatment of supply by an artist in various States and supply of goods by artists from galleries
22/11/2017	Check	–	Cir.	Provides clarification of the Inter-state movement of rigs,  spares and tools, and all products on wheels [such as cranes].
22/11/2017	Check	–	Cir.	The section contains the clarification relating to the classification of the GST tax rate on Terracotta idols.
20/11/2017	Check	–	Cir.	It mentions details about tax applicability of custom milling of paddy.
16/11/2017	Check	Check	Cir.	How the unutilized ITC of the GST paid by exporters of fabrics on their inputs will be returned back
15/11/2017	Check	–	Cir.	Circular on manual filing and processing of refund claims in respect of zero-rated supplies
15/11/2017	Check	–	Cir.	Applicability clarification of GST and availability of ITC in respect of certain services
15/11/2017	Check	–	Ord	Due date extension for revision of FORM GST TRAN-1
15/11/2017	Check	–	Ord	Due date extension for submitting FORM GST TRAN-1
06/11/2017	Check	–	Cir.	FORM GSTR-2A and FORM GSTR-1A generation due date inline with an extension of due date for filing FORM GSTR-1 and FORM GSTR-2 respectively
06/11/2017	Check	–	Cir.	Process concerned with acquiring supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit1/01/20
28/10/2017	Check	–	Ord	Time limit extension for submitting the declaration in FORM GST TRAN-1 under Rule 120AAmendment Removal of Difficulties Order no 4/2018-CT to extend the due date for furnishing of FORM GSTR – 8 for the months of October 2018 to December 2018 till 07.02.2019
28/10/2017	Check	–	Ord	Time limit extension for submitting the declaration in FORM GST TRAN-1 under rule 117
28/10/2017	Check	–	Ord	Time limit extension for submitting an application in FORM GST REG-26
28/10/2017	Check	–	Ord	Time limit extension for intimate details of stock in FORM GST CMP-03
27/10/2017	Check	–	Cir.	Classification of cut pieces of fabric under GST clarification
26/10/2017	Check	Check	Cir.	Clarification on the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB]
20/10/2017	Check	–	Cir.	Taxability of printing contracts clarification
18/10/2017	Check	–	Cir.	Explanation over the movement of goods based on approval
18/10/2017	Check	–	Cir.	Officer for enrollment authorization of GST practitioner
13/10/2017	Check	Check	Ord	Solution over Issues regarding the provision of composition scheme
04/10/2017	Check	–	Cir.	Clarification on Issues Related to Furnishing of Bond/LUT for Exports
29/09/2017	Check		Ord	Time limit Extension for intimation details in FORM GST CMP-03
21/09/2017	Check	–	Ord	Time limit Extension for the declaration submission in FORM GST TRAN-1
18/09/2017	Check	–	Ord	Time limit Extension for the declaration submission in FORM GST TRAN-1
01/09/2017	Check	–	Cir.	Reconciliation based on details furnished in the FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B
27/08/2017	Check	Check	Cir.	Notification Regarding GST Rate on Lottery and Its Classification
11/08/2017	Check	–	Cir.	Without Integrated tax payment exports Bond/LUT Circular
21/07/2017	Check	–	Ord	Last date extension for GST Composition Scheme
07/07/2017	Check	–	Cir.	Issues concerning Bond/Letter of undertaking for exports without integrated tax payment – Reg.
05/07/2017	Check	–	Cir.	Officer in proper related to Provision apart from the registration and composition under CGST Act 2017
04/07/2017	Check	–	Cir.	The matter concerning the furnishing of bond/letter undertaking for the purpose of exports – Reg.
26/06/2017	Check	–	Cir.	Officer proper for the provision concerning with registration and composition duty under the CGST Act 2017 also the rules under it. – Reg

Amendment Removal of Difficulties Order no 4/2018-CT to extend the due date for furnishing of FORM GSTR – 8 for the months of October 2018 to December 2018 till 07.02.2019

Latest IGST Circulars/Orders by the Indian Government

Notification Date	PDF in English	PDF in Hindi	Type	Topic
01/02/2018	Check	–	Cir.	Amendments seeking in the previously issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).
25/05/2017	Check	–	Cir.	Integrated GST (integrated tax) applicable on goods supplied in between being deposited in a customs bonded warehouse-reg.
27/09/2017	Check	–	Cir.	Clarification on satellite launch service supply by ANTRIX Corporation Ltd
07/07/2017	Check	Check	Cir.	Clear notification on interstate movement of multiple modes of carrying goods or passenger vehicles or for the purpose of maintenance & repairs

Latest UTGST Circulars/Orders by the Indian Government

Notification Date	PDF in English	PDF in Hindi	Type	Topic
13/10/2017	Check	Check	Ord	Solution over Issues regarding the provision of composition scheme

The latest circular was issued by the commissioner of GST in order to apply additional officers for servicing the after GST issues into the regions of highly majority trade oriented.

Recommended: GST Notifications on Tax and Rate: Central, Integrated, Union Territory, Compensation Cess

Latest Removal of Difficulty Orders By the Indian Government

Notification Date	PDF in English	PDF in Hindi	Type	Topic
03/12/2019	Check	Check	ROD CGST	“Issuance of Removal of Difficulties Order so as to extend the last date for filing of appeals before the GST Appellate Tribunal against orders of Appellate Authority on account of non-constitution of benches of the Appellate Tribunal”
14/11/2019	Check	Check	ROD CGST	“Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for FY 2017-18 till 31st December, 2019 and for FY 2018-19 till 31st March, 2020”
26/08/2019	Check	Check	ROD CGST	“Seeks to remove difficulties regarding filing of Annual returns by extending the due date for filing of Annual return / Reconciliation Statement for the Financial year 2017-18 in FORMs GSTR-9, GSTR-9A and GSTR-9C to 30th November, 2019.”
28/06/2019	Check	Check	ROD CGST	Due date extension for furnishing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C under section 44 of the Central Goods and Services Tax Act, 2017.”
23/04/2019	Check	Check	ROD CGST	Time limit extended for filing an application for revocation of cancellation of registration for specified taxpayers.
29/03/2019	Check	Check	ROD CGST	“To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017”
29/03/2019	Check	Check	ROD UTGST	“To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017”
08/03/2019	Check	Check	ROD CGST	Removal of difficulty order in the implementation of Notification No. 2/2019- Central Tax (Rate)
08/03/2019	Check	Check	ROD UTGST	Removal of difficulty in the implementation of Notification No. 2/2019- Union Territory Tax (Rate)
01/02/2019	Check	Check	ROD UTGST	Superseding the Removal of Difficulties Order No. 1/2017 – Central Tax dated 13.10.2017 in consideration of the amendment to Section 10 of the CGST Act, 2017 (regarding allowing registered persons opting for Composition Scheme to supply services up to a limit) coming into force w.e.f. 01.02.2019
01/02/2019	Check	Check	ROD CGST	Amendment Removal of Difficulties Order no 4/2018-CT to extend the due date for furnishing of FORM GSTR – 8 for the months of October 2018 to December 2018 till 07.02.2019
01/02/2019	Check	Check	ROD CGST	“Seeks to supersede Removal of Difficulties Order No. 1/2017 – Central Tax dated 13.10.2017 in view of the amendment to Section 10 of the CGST Act, 2017 (regarding allowing registered persons opting for Composition Scheme to supply services up to a limit) coming into force w.e.f. 01.02.2019”
31/12/2018	Check	Check	Ord	The due date for furnishing GSTR-8 statement by e-commerce companies to be extended till 31.01.2019 for the months of October to December.
31/12/2018	Check	Check	Ord	Amendment of Removal of Difficulty Order No. 1/2018 dated 11.12.2018 so that the due date for furnishing of GSTR-9, GSTR-9A, and GSTR-9C (reconciliation statement) Annual returns be extended till 30.06.2019 for the FY 2017-2018.
31/12/2018	Check	Check	Ord	Extension of due date for ITC availment on invoices and debit notes in relation to the invoices issued during the 2017-18 financial year
11/12/2018	Check	Check	Ord	Order concerning the extension of due date for filing of Annual return (in FORMs GSTR-9, GSTR-9A, and GSTR-9C) for FY 2017-18 till 31st March 2019

Protein Powder with Vitamins and Minerals manufactured by any applicant will fall under HSN Code 3004, said Himachal Pradesh Authority for Advanced Ruling (AAR). Thus attracting 12% Goods and Service Tax rates on sale.

The respective provision was rolled out in the council supervised by Shri Rakesh Sharma, and Shri Abhay Gupta based on an application made by M/s Newtramax Healthcare.

The applicant (i.e. M/s Newtramax Healthcare) here is the manufacturer and the supplier of the Pharmaceutical Formulation. He is the owner of the license allowing manufacture, sales and distribution of drugs specified under Schedule C and Schedule C1 of the Drugs and Cosmetics Act 1940.

Read Also: GST Council Changes the Tax Slab of Phosphoric Acid From 18% to 12%

The applicant has taken up that product such as Protein Powder with Vitamins and Minerals manufactured by them are included in HSN 3004 attracting 12% tax rate. Further stated that the firm owns a valid license for the manufacturing of drugs and is achieved after approvals from the concerned legal authorities.

The applicant claimed that other Pharmaceutical Organisations owning a valid license and manufacturing approvals from the related Drugs Authorities are labeling their manufactured goods under HSN 3004.

The Council ordered that, “all the goods being manufactured by the applicant which are mentioned (including the goods mentioned at Sr. No. 20 an and 21) in the license of the drug issued to the applicant by the competent authority and have the labels as per the standards prescribed under the Drugs and Cosmetics Act, 1940 can be class under HSN code 3004.”

Read Official Order For Details

In order to check GST evasion, frauds, and increase compliance under GST, the Government comes up with a new rule. According to this new rule, a taxpayer who has not filed the GSTR 3B for two consecutive months will get blocked to use the facility to generate an e-way bill. The E-way bill is an important document to be carried for the transportation of goods. The Blocked taxpayers can’t use the facility of e-way bill generation either as supplier, recipient or even as a transporter.

So from now onward, GST Network activated the blocking /unblocking facility for e-way bill generation. As an effect, almost 3.5 lakh GST Payers who have not filed their GSTR 3B get blocked from the GST Network.

The implantation of the new rule in the Goods and Services Tax (GST) Network is not a sudden decision. It was notified by the GST Council a few months ago. And after that, taxpayers who are using the e-way bill portal were notified with the message that the facility will be withdrawn if two consecutive months GSTR-3B are not filed.

Read Also: Guaranteed Solved! GSTR 3B & GSTR 1 Common Errors

This rule is introduced with a recent update that almost 20.75 lakh GSTINs have not filed GSTR-3B of September and October, thus they are eligible to be get blocked from the e-way bill generation portal. But the government is taking immediate action against 3.47 lakh GSTINs out of these 20.75 lakh GSTINs, who had transactions in the e-way bill system for the same two months.

Additionally, the tex department can now cancel the registration of taxpayers who have not filed the GSTR 3B for three consecutive months. As per a recent conference Anand Kumar Tiwari, Addl. Commissioner Taxes, Delhi informed that Due to the same rule, the department had to cancel the Delhi registration of major airline because it failed to file the GSTR 3B return for three consecutive months.

The new rule is implanted to reduce the GST evasion and frauds so all the taxpayers need to take care of these new rules. The Good news is that the Blocking is not permanent and a taxpayer can easily unblock it and get back into action.