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19/02/2020

No penal consequences for delayed filing of GSTR-9 and 9C- SC Posted on 10 February 2020

The Tax Bar Association of Jodhpur had filed a PIL in Hon’ble High Court of Rajasthan regarding difficulties being faced by the tax practitioners and the taxpayers while filing GSTR-9 and GSTR-9C. The hon’ble high court of Rajasthan after considering the matter directed that the taxpayers are now eligible to file GSTR-9 and GSTR-9C till the 12th of February without filing any late fees. In response to this, the Union of India had filed an SLP against the order of Hon'ble High Court of Rajasthan. In response to the SLP the Hon'ble SC refused to interfere in order as passed by Hon'ble Raj HC and clarified that there would be no penal consequences till 12th Feb for delayed filing due to problems of GSTN server. Here is the detailed order of the Hon'ble Supreme Court of India: We do not intend to interfere with the order passed by the High Court of Judicature for Rajasthan, Jodhpur. However, we only stay that part of the order which has extended the deadline for submitting the returns. This is on the basis of Mr. Tushar Mehta, learned Solicitor General’s statement to this Court that only 2 Rs. 200/- per day is being charged for the filing of late returns, which subject to the outcome of the writ petition will be refunded. He has also assured us that the authorities, both under the Central as well as State Acts, will not invoke any penal powers in this behalf. We have been informed by learned counsel appearing on behalf of the respondents that the capacity for on-line processing of GST applications is extremely limited. The applications being far more in number, we direct the petitioner to look into this problem and come out with a solution in accordance with the aforesaid capacity as soon as is practicable. We do not intend by this ad-hoc order to at all interfere with what the High Court may ultimately do on the facts of this case. The Special Leave Petition is disposed of accordingly. Pending applications also stand disposed of. (R. NATARAJAN) (NISHA TRIPATHI) AR CUM PS BRANCH OFFICER 3 ITEM NO.45 COURT NO.4 SECTION XV

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No penal consequences for delayed filing of GSTR-9 and 9C- SC

19/02/2020

Who are eligible taxpayers:
Those taxpayers can opt for Composition, who are regular taxpayer with an aggregate annual domestic PAN-based turnover less than as specified from time to time as given below: Rs. 1.5 Crore for normal taxpayers
Rs. 75 lakh in the case of an eligible registered person, registered States, namely: –(i) Arunachal Pradesh, (ii) Manipur, (iii) Meghalaya,(iv) Mizoram,(v) Nagaland,(vi) Sikkim,(vii) Tripura,(viii) Uttarakhand: For taxpayers dealing in only .services or mixed supplies, this quantum is Rs. 50 Lakh.

Advisory for Opting in for Composition (filing Form GST CMP-02)

17/10/2019

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 49/2019 – Central Tax
New Delhi, the 9
th October, 2019
G.S.R……(E). - In exercise of the powers conferred by section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules
further to amend the Central Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Central Goods and Services Tax (Sixth Amendment) Rules,
2019.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their
publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules),
in rule 21A,-
(a) in sub-rule (3), the following explanation shall be inserted, namely:-
“Explanation.-For the purposes of this sub-rule, the expression “shall not make any
taxable supply” shall mean that the registered person shall not issue a tax invoice and,
accordingly, not charge tax on supplies made by him during the period of suspension.”;
(b) after sub-rule (4), the following sub-rule shall be inserted, namely:-
“(5) Where any order having the effect of revocation of suspension of registration has
been passed, the provisions of clause (a) of sub-section (3) of section 31 and section 40 in
respect of the supplies made during the period of suspension and the procedure specified
therein shall apply.”.
3. In the said rules, in rule 36, after sub-rule (3), the following sub-rule shall be inserted,
namely:-
“(4) Input tax credit to be availed by a registered person in respect of invoices or debit notes, the
details of which have not been uploaded by the suppliers under sub-section (1) of section 37,
shall not exceed 20 per cent. of the eligible credit available in respect of invoices or debit notes
the details of which have been uploaded by the suppliers under sub-section (1) of section 37.”.
4. In the said rules, in rule 61,-
(a) for sub-rule (5), the following sub-rule shall be substituted, with effect from the 1st July,
2017 namely:-
“(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 or in
FORM GSTR-2 under section 38 has been extended, the return specified in sub-section (1) of
section 39 shall, in such manner and subject to such conditions as the Commissioner may, by
notification, specify, be furnished in FORM GSTR-3B electronically through the common
portal, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that where a return in FORM GSTR-3B is required to be furnished by a person
referred to in sub-rule (1) then such person shall not be required to furnish the return in FORM
GSTR-3.”;
(b) sub-rule (6) shall be omitted with effect from the 1st July, 2017.
5. In the said rules, in rule 83A, in sub-rule (6), for clause (i), the following clause shall be
substituted, namely:-
“(i) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled
as a goods and services tax practitioner under sub-rule (2) of the said rule is required to
pass the examination within the period as specified in the second proviso of sub-rule (3)
of the said rule.”.
6. In the said rules, in rule 91, -
(a) in sub-rule (3), with effect from the 24th September, 2019, after the words “application for
refund”, the words “on the basis of a consolidated payment advice:” shall be inserted;
(b) after the sub-rule (3), with effect from the 24th September, 2019, the following sub-rule shall
be inserted, namely:-
“(4) The Central Government shall disburse the refund based on the consolidated payment
advice issued under sub-rule (3).”.
7. In the said rules, in rule 97, -
(a) after sub-rule (7), with effect from the 1st July, 2017, the following sub-rule shall be inserted,
namely,-
“(7A) The Committee shall make available to the Board 50 per cent. of the amount
credited to the Fund each year, for publicity or consumer awareness on Goods and
Services Tax, provided the availability of funds for consumer welfare activities of the
Department of Consumer Affairs is not less than twenty-five crore rupees per annum.”;
(b) in sub-rule (8), with effect from the 1st July, 2017, clause (e) shall be omitted.
8. In the said rules, in rule 117, -
(a) in sub-rule (1A) for the figures, letters and word “31st March, 2019”, the figures, letters and
word “31st December, 2019” shall be substituted.
(b) in sub-rule (4), in clause (b),in sub-clause (iii), in the proviso for the figures, letters and
word “30th April, 2019”, the figures, letters and word “31st January, 2020” , shall be
substituted.
9. In the said rules, in rule 142, -
(a) after sub-rule (1) the following sub-rule shall be inserted, namely:-
“(1A) The proper officer shall, before service of notice to the person chargeable with tax,
interest and penalty, under sub-section (1) of Section 73 or sub-section (1) of Section 74, as the
case may be, shall communicate the details of any tax, interest and penalty as ascertained by the
said officer, in Part A of FORM GST DRC-01A.”;
(b) in sub-rule (2), after the words “in accordance with the provisions of the Act”, the words,
figures and brackets “, whether on his own ascertainment or, as communicated by the proper
officer under sub-rule (1A),” shall be inserted;
(c) after sub-rule (2) the following sub-rule shall be inserted, namely:-
“(2A) Where the person referred to in sub-rule (1A) has made partial payment of the amount
communicated to him or desires to file any submissions against the proposed liability, he may
make such submission in Part B of FORM GST DRC-01A.”

25/05/2019

FULL TEXT OF ORDER OF ADVANCE RULING AUTHORITY RAJASTHAN

1. SUBMISSION OF THE APPLICANT:

M/s Jaimin Engineering Private Limited is engaged in construction of Cold storage. GST provisions for registration are covered in Chapter 6 of CGST Act. Section 22 of CGST Act provide for the basic requirement for registration as reproduced below:

Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees:

Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees.

Also section 2(71) provide the location of supplier. We can say that the place from where the supply is made will be taken as a location of supplier. In our case the supply will be made from Gujarat.

M/s Jaimin Engineering Private Limited is a company incorporated under the Companies Act 1956. lt is engaged in construction of cold storages at various parts of Country. They are expecting to do some construction work in the state of Rajasthan whereas they are located in the state of Gujarat and registered there in GST. As per GST provisions every supplier is required to take registration in each state where he have a place of business. Here they have place of business in Gujarat and are duly registered there. They will be charging IGST on their activity in Rajasthan making it a place of supply. The state share of that IGST will go to the state of Rajasthan as it is the place of supply. The taxpayer believes that he is not required to take registration in the state of Rajasthan.

3. Personal Hearing (PH)

In the matter personal hearing was given to the applicant. Ms. Shafaly Girdharwal , CA, Authorised Representative of applicant appeared for personal hearing on 25.06.2018. During the PH she reiterated the submission already made in the application for Advance Ruling. She requested that the case may be decided as per the submission made earlier in Application.

Advance Ruling

25/05/2019

Regarding Location of Supplier in case of work contract-:
The Works Contracts has been defined in Section 2(119) of the CGST Act, 2017 as “works contract” means a contract for building, construction, fabrication, completion, er****on, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the ex*****on of such contract.”

As per Para 6 (a) of Schedule II to the CGST Act, 2017, works contracts as defined in section 2(119) of the CGST Act, 2017 shall be treated as a supply of services. Thus, there is a clear demarcation of a works contract as a supply of service under GST Act.

As per Section 2(15) of the Integrated Goods And Service Tax Act, 2017, the term

“location of the supplier of services” means,-

(a) where a supply is made from a place of business for which the registration has been obtained, the location of such place of business;

(b) where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment;

(c) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provisions of the supply; and

(d) in absence of such places, the location of the usual place of residence of the supplier

The Location of the Works Contractor shall remain to be the state where his principal place of business is registered (unless he has established his office/ establishment in the place where the services are supplied)

As per section 12(3)(a) of IGST Act, 2017 in case of Works Contract Services Place of supply shall be the location at which the immovable property (construction site) is located.

Section 22(1) of CGST Act,2017 defines the liability for registration as:

Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees:

Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees.

In view of the foregoing, we rule as under:

RULING:

A supplier of service will have to register at the location from where he makes Taxable supplies or is supplying Taxable services if his aggregate turnover in a financial year exceeds twenty lakh rupees (ten lakh rupees in any of special category states).

While supplying services if the supplier of services (i.e. applicant who in the given case is a Works Contractor and is registered in State of Gujarat) has any place of business/office in the State of Rajasthan i.e. has a fixed establishment for operation in State of Rajasthan (place where the services are to be provided) then he is required to get himself registered in State of Rajasthan.

Sourcr Taxguru.

09/01/2019

Further tax liability in case of composite supply should be determined with reference to the principal supply, forming part of such composite supply.

09/01/2019

Something about composite supply:
As per sec 2(30) of the cgst act 2017, It's means a supply which consists two or more taxable suuplies of goods or services or both or any combination thereof.
Further one of which is principal supply.
eg.-When goods are packed and transported with insurance, the supply of goods, packing material transport and insurance is a composite supply and supply of a goods is principal supply.

23/12/2018

Recommendations made during 31st Meeting of the GST Council
Guest 22 December 2018
The GST Council in its 31st meeting held today at New Delhi made the following policy recommendations:

There would be a single cash ledger for each tax head.
The modalities for implementation would be finalised in consultation with GSTN and the Accounting authorities.
A scheme of single authority for disbursement of the refund amount sanctioned by either the Centre or the State tax authorities would be implemented on pilot basis.
The modalities for the same shall be finalized shortly.
The new return filing system shall be introduced on a trial basis from 01.04.2019 and on mandatory basis from 01.07.2019.
The due date for furnishing the annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the Financial Year 2017 – 2018 shall be further extended till 30.06.2019.
The following clarificatory changes, inter-alia, shall be carried out in the formats/instructions according to which the annual return / reconciliation statement is to be submitted by the taxpayers:
Amendment of headings in the forms to specify that the return in FORM GSTR-9 &FORM GSTR-9Awould be in respect of supplies etc. ‘made during the year’ and not ‘as declared in returns filed during the year’;
All returns in FORM GSTR-1&FORM GSTR-3B have to be filed before filing of FORM GSTR-9&FORM GSTR-9C;
All returns in FORM GSTR-4 have to be filed before filing of FORM GSTR-9A;
HSN code may be declared only for those inward supplies whose value independently accounts for 10% or more of the total value of inward supplies;
Additional payments, if any, required to be paid can be done through FORM GST DRC-03 only in cash;
ITC cannot be availed through FORM GSTR-9 &FORM GSTR-9C;
All invoices pertaining to previous FY (irrespective of month in which such invoice is reported in FORM GSTR-1) would be auto-populated in Table 8A of FORM GSTR-9;
Value of “non-GST supply” shall also include the value of “no supply” and may be reported in Table 5D, 5E and 5F of FORM GSTR-9;
Verification by taxpayer who is uploading reconciliation statement would be included in FORM GSTR-9C.
The due date for furnishing FORM GSTR-8 by e-commerce operators for the months of October, November and December, 2018 shall be extended till 31.01.2019.
The due date for submitting FORM GST ITC-04 for the period July 2017 to December 2018 shall be extended till 31.03.2019.
ITC in relation to invoices issued by the supplier during FY 2017-18 may be availed by the recipient till the due date for furnishing of FORM GSTR-3B for the month of March, 2019, subject to specified conditions.
All the supporting documents/invoices in relation to a claim for refund in FORM GST RFD-01Ashall be uploaded electronically on the common portal at the time of filing of the refund application itself, thereby obviating the need for a taxpayer to physically visit a tax office for submission of a refund application. GSTN will enable this functionality on the common portal shortly.
The following types of refunds shallalso be made available throughFORM GST RFD-01A:
Refund on account of Assessment/Provisional Assessment/Appeal/Any Other Order;
Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice-versa;
Excess payment of Tax; and
Any other refund.

11/01/2018

SECTION 12 OF CGST ACT 2017 :

1. AS PER SUB SEC. (1) OF SEC. 12 OF CGST ACT 2017, the liability to pay tax on goods shall arise at the time of supply, as determined in accordance with the provision of this act.
2. Further as per sub sec.(2), the time of supply of goods shall be the earlier of the following dates, namely:
a. The date of issue of invoice by the supplier or the last date on which he is required ,u/s 31 sub sec. (1) to issue the invoice with respect to the supply or

b. The date on which supplier receives the payment with respect to the supply:

Provided that supplier of taxable goods receives an amount up to one thousand rupees in excess of the amount indicated in the TAX INVOICE, the time of supply to the extent of such excess amount shall, at the option of the said supplier, be the date of issue of invoice in respect of such excess amount.

3. In case of supply in respect of which tax is paid or liable to be paid on reverse charge basis , the time of supply shall be the earliest of the following dates, namely:
a. The date of the receipt of the goods, or
b. The date of payment as entered in the books of account of the recipient or the date on which the payment is debited in his bank account , whichever is earlier, or
c. The date immediately following thirty days from the date of issue of invoice or any other document by whatever name called , in lieu thereof by the supplier:

Provided that where it is not possible to determine the time of supply sunder clause(a) or (b) or (c) , the time of supply shall be the date of entry in the books of account.

06/01/2018

Waste clearing provisions
Pursuant to Section 143 (5) of the CGST Act, 2017, waste generated at the premises of the job-worker may be supplied directly by the registered job-worker from his place of business on payment of tax or such waste may be cleared by the principal, in case the job-worker is not registered.

06/01/2018

Time Limits for the return of processed goods
As per section 19 of the CGST Act, 2017, inputs and capital goods after processing shall be returned back to principal within one year or three years respectively of their being sent out. Further, the provision of return of goods is not applicable in case of moulds and dies, jigs and fixtures or tools supplied by the principal to job-worker.

As per the explanation provided in Section 143 of the CGST Act, 2017, where certain process is carried out on the input before removal of the same to the jobworker, such product after carrying out the process is to be referred as the intermediate product. Such intermediate product can also be removed without the payment of tax. Therefore, both input and intermediate product can be cleared without payment of duty to job-worker.