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01/11/2018

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03/04/2016

In a Record and following Punjab High Court Direction in the case of Vishal Garg & Ors. Vs. Union of India & Anr. CBDT has first released ITR for A.Y. 2016-17 on 30/06/2016 vide Notification No. 24/2016 and now it further releases Online e-filing utility for the following ITR Forms :-

ITR Description ITR 1 (SAHAJ) For Individuals having Income from Salary& Interest.
ITR 4S (SUGAM)For Individuals/HUF/Partnership Firm having income from presumptive business

Utilities can be downloaded from download section in right side bar of e-filing website- https://incometaxindiaefiling.gov.in/e-Filing/

With the timely release of ITR and its utility now Taxpayer cannot ask for a extension of due date for return filing on the ground of delayed release of ITR forms and its utility. It seems to be a good move by CBDT on the Direction of Honā€™ble Punjab High Court.

03/04/2016

How to Reply Notice for Non Filing of Income Tax Return?

Non-filers Monitoring System (NMS)- Step by Step Guide- Income Tax Department issue notices to non-filer of Income Tax Returns from time to time and Taxpayer needs to submit his reply to such notices. Department has enabled a facility by which taxpayer can submit his response online to such notices. In this article we discussed step-by step the procedure to file response to notice for non-filing of Income Tax Return

1. Overview:

The Non-filers Monitoring System (NMS) is a pilot project to prioritise action on non-filers with potential tax liabilities. Data analysis was carried out to identify non-filers about whom specific information was available in various sources such as Annual Information Return (AIR), Centralised Information Branch (CIB), TDS/TCS Statement etc. The identified non-filers are informed by SMS, e-mails and letters in batches.

2. How to view information and submit response

Taxpayers are required to submit the response on the e-filing website following the steps below:
Step 1: Login to e-filing portal Login to e-filing portal at http://incometaxindiaefiling.gov.in/ and click on ā€œCompliance Tabā€.
Step 2: View Non-filers information Non-filers Information and Information summary can be viewed under Compliance tab.
Step 3: Submit online response Submit online response (Follow Step by Step Guide to submit response of non-filing of IT return).

The taxpayer just needs to visit the e-filing website and log in with their user-ID and password for the e-filing portal. In case if the taxpayer is not already registered, it may easily get registered. The taxpayer will be provided the information about the third party information received by the ITD.

3. How to Login to e-filing portal

i. Go to e-filing portal at https://incometaxindiaefilling.gov.in

ii. If already registered on the portal , click on Login Hereā€ to login to e-filing portal

iii. If not already registered on e-filing portal. Click on ā€œRegister Yourselfā€

4. How to access ā€œComplianceā€ option

i. On dashboard, you will see a tab of ā€œComplianceā€. Click on the same.

5. How to submit response

5.1. ā€œFiling of Income Tax returnā€ tab

In the ā€˜View and Submit Complianceā€™ tab, screen shown below will appear. The User need to fill in details in the tab ā€œFiling of Income Tax Returnā€

The taxpayer will be able to view the details of the assessment years for which the return has not been filed and for which the third party information has been received by the ITD. The taxpayer can choose one of the following response options:

i. ITR has been filed

ii. ITR has not been filed

If the taxpayer chooses the option that ITR has been filed then it need to provide the mode of filing the ITR (paper or e-file), date of filing the ITR and the acknowledgement number. In case the ITR is e-filed, the status will be automatically updated.

If the taxpayer chooses the option that it has not filed the ITR then it needs to choose one of the following options:

i. Return under preparation

ii. Business has been closed

iii. No taxable income

iv. Others

In case if the taxpayer chooses the option ā€œothersā€ then he has to mandatorily submit the remarks.

5.2. ā€œRelated Information Summaryā€ tab

Different third party information received in case of taxpayers is shown separately. The taxpayer is required to choose one of the following options:

i. Self-Investment/ expenditure is out of exempt income: This option is to be selected if the third party information relate to investment/expenditure which belongs to the taxpayer and the same is out of income exempt from tax under Income-tax Act, 1961.

ii. Self-Investment/expenditure is out of accumulated savings: This option is to be selected if the third party information relate to investment/expenditure which belongs to the taxpayer and the same is out of accumulated savings.

iii. Self-Investment/expenditure is out of gifts/ loans from others: This option is to be selected if the third party information relate to investment/expenditure which belongs to the taxpayer and the same is out of gifts/loans from others.

iv. Self-Investment/ expenditure is out of foreign income: This option is to be selected if the third party information relate to investment/expenditure which belongs to the taxpayer and the same is out of foreign income.

v. Self-Income from transaction is exempt: This option is to be selected if the third party information relate to income/receipts which belongs to the taxpayer and the same is exempt under Income-tax Act, 1961.

vi. Self-Income from transaction is below taxable limit: This option is to be selected if the third party information relate to income/receipts which belongs to the taxpayer and the taxable income there from is below taxable limit under Income-tax Act, 1961.

vii. Self-Income from transaction relate to different AY: This option is to be selected if the third party information relate to income/receipts which belongs to the taxpayer and the same is taxable in a different year as per the provisions of the Income-tax Act, 1961.

viii. Self-Not Known: This option is to be selected if the third party information relate to income/receipts which belongs to the taxpayer and there is any other explanation.

ix. Other PAN: This option is to be selected if the third party information relate to another taxpayer. In this case, the PAN of such other taxpayer is to be mandatorily provided.

x. Not Known: This option is to be selected if the taxpayer has no information about the third party information.

xi. I need more information: This option is to be selected if the taxpayer knows about the third party information but needs more information to submit response.

5.3. Submission of response

ā€œSubmitā€ button will allow user to submit the response, after submission, taxpayer can take a printout of the submitted response for their own record.
5.4. Keeping record of submission

The taxpayer can take a printout of the submitted response for record.

6. Processing of Response

The responses submitted online by the taxpayers will be verified by the ITD and if found satisfactory, the case will be closed. The taxpayer can check the updated status by logging in to the e-filing portal.

In case the taxpayer does not file Income Tax return, the information will be pushed to the field formation for further action.

18/12/2015

Decoding GST Act, 2016: (PART II)
Input Tax Credit, Returns, Matching of ITC -

In this concluding post of part II of my post relating to returns under proposed GST I will try to clarify the Procedure to file Return for a taxpayer other than compounding taxpayer and ISD

a. First of all a taxable person need to file details of his outward supplies (i.e. sale) in a tax period In from GSTR-1 within 10 days from the end of that tax period.
b. Then taxable person need to furnish details of his inward supplies (i.e. purchase) in a tax period in form GSTR-2 within 15 days from the end of that tax period.
c. After that he has to file monthly return in from GSTR-3 within 20 days from the end of that tax period.
d. At the last Annual return has to be filed in from GSTR-8 within 31st December of next Financial Year.

a. Details/return of outward supplies:-Sec 34 deals with provision related to furnishing the details of outward supplies by the supplier as follows:
1. Every registered taxable person (except compounding taxpayer) shall furnish electronically, the details of all outward supplies (including Credit/Debit notes issued by him) affected by him during the tax period.
2. Details of outward supplies furnished by supplies shall be communicated to all corresponding recipient/buyer of such supply within 15th day of the month.
3. Correction in details/return of outward supplies: A register person upon discovery of any error in the GSTR-1 relating to
i) tax paid by him or
ii) input tax credit availed of by the recipient but remaining unmatched under section 38 (discussed herein after),
rectify such error in the tax period during which such error is noticed and shall pay the tax and interest, if any, in case there was a short payment of tax on account of such error, in the return to be furnished for such tax period.

b. Details/return of inward supplies:- Sec 35 deals with provision related to furnishing the details of inward supplies by the recipient/buyer as follows:
1. Every register taxable person shall receive a pre-filled GSTR-2 (i.e. details/return of inward supply/purchase).
2. Every register taxable person shall verify, validate, modify or, if required, delete the outward supplies and credit or debit notes communicated in pre-filled GSTR-2 to prepare details of his inward supplies.
3. Every registered taxable person shall furnish, electronically, the details of inward supplies of taxable goods and/or services, including inward supplies of services on which the tax is payable on reverse charge basis in GSTR-2 within 15 days from the end of the month.
4. Correction in details/return of inward supplies: A register person upon discovery of any error in the GSTR-2 relating to
i) input tax credit availed of by him or
ii) tax paid by the supplier but remaining unmatched under section 38 (discussed herein after), rectify such error in the tax period during which such error is noticed and shall pay the tax and interest, if any, in case there was a short payment of tax on account of such error, in the return to be furnished for such tax period.
c) Return u/s 36:- Sec 36 contains the provision parting to monthly detailed return to be filed by every registered taxable person as follows:
1. After filing the details of outward supplies in GSTR-1 and Details of inward supplies in GSTR-2, every registered taxable person is required to file electronically followings details in GSTR-3 within 20 days from the end of the month.
i) Inward and outward supplies of goods and/or services,
ii) input tax credit availed,
iii) tax payable,
iv) tax paid and
v) other particulars as may be prescribed

Note: A registered taxable person shall not be allowed to furnish return for a tax period if return for any previous tax period has not been furnished by him. (I.e. if a registered taxable person want to file return for the month of Aug-2016 and he has not filed return for the month of Jul-2016 (where he is liable to file) then he cannot file the return for the month of Aug-2016 until he file return for the previous period that is jul-2016.

2. Every registered taxable person has to file a valid return for allowing input tax credit in respect of supplies made by him. A Valid return refer to a return in which full tax due as per return has been paid.

3. If there is no sale/purchase during the tax period then every such registered taxable person are required to file a nil return.

4. Correction in Return: If any registered taxable person after filling the return discovers any omission or incorrect particulars therein, other than as a result of audit, inspection or enforcement activity by the tax authorities, he shall rectify such omission or incorrect particulars in the return to be filed for the month or quarter, as the case may be, during which such omission or incorrect particulars are noticed.

d. Annual Return:-

1. Every registered taxable person, other than a casual or non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and in such manner as may be prescribed on or before the thirty first day of December following the end of such financial year.

2. Every taxable person who is required to get his accounts audited under subsection (4) of section 32 shall furnish, electronically, the annual return along with the audited copy of the annual accounts and a reconciliation statement, reconciling the value of supplies declared in the returns furnished for the year with the audited annual financial statement, and such other particulars as may be prescribed.

e. Final Return:-

1. Every registered taxable person who applies for cancellation of registration shall furnish a final return along with the application for cancellation of registration in such form and in such manner as may be prescribed.

Levy of late fee:

Any registered taxable person who fails to furnish the details of outward or inward supplies or return required under this GST Act by the due date shall be liable to a late fee of rupees one hundred for every day during which such failure continues subject to a maximum of rupees five thousand.

C. Matching of Input Tax Credit (including Credit/Debit Notes):-This is the very significant and different feature of model GST law. In the proposed scheme of allowing credit of input tax paid on purchase, it is to ensure that before finally allowing such credit Government has received the payment of such input tax claimed by recipient/buyer. This is simple that now department wants to link invoice to invoice for allowing ITC to eliminate any ambit for revenue leakage.

Scheme of proposed allowing input tax credit is as follows;

i. On filling of the return in GSTR-3, ITC shall be provisionally allowed as claimed in GSTR-3 and credited to the input tax ledger of such person.
ii. ITC as claimed in GSTR-3 shall be finally allowed after matching of ITC as per the provision of sec. 38.
iii. If there is any duplicity in the claim of ITC or ITC as claim is not paid by the corresponding supplier then ITC claimed shall be reversed by such amount.
iv. Such reversed ITC shall be allowed finally if corresponding amount of such reversed ITC is paid by corresponding/relevant supplier.
Matching and reversal of ITC: Scheme of Matching of ITC is as follows:-
1. After due date of GSTR-3 (i.e. 20th of the following month) the ITC claimed by the taxable person shall be verified to check:
i. Duplication of claims and
ii. matched with the corresponding outward supply and/or debit note declared by the supplier in his valid return for the same or any previous tax period.
2. When claim of ITC matched with the tax paid on corresponding outward supply declared by the supplier in his valid return, then such claim shall be finally allowed and communicated to the taxable person claiming such ITC.

3. If clam of ITC does not match with the corresponding outward supply declared by the supplier in his valid return then the discrepancy shall be notified to both such taxable person.

4. Where the taxable person making the outward supply does not rectify the discrepancy communicated in point 3 (above) in his valid return for the tax period succeeding the period in which the input tax credit was claimed by the recipient, the input tax credit provisionally allowed earlier shall stand reduced to the extent of discrepancy in the input tax credit ledger of the recipient.
5. Where input tax credit is reduced on account of failure to rectify the discrepancy as communicated, the taxable person claiming the input tax credit shall be informed in the manner prescribed.
3. On being informed, the taxable person shall pay an amount equal to the input tax credit reduced along with applicable interest in the return for the tax period in which the reduction is communicated.

Hope that this post will help you in understanding the concept of GST in a better way. If you really appreciate this effort of TAX LEGAL team do like our page and also tell your friends to like it.

Plz also give your comments and suggestions so that we can improve our page.

18/12/2015

Decoding GST Act, 2016: (PART II)
Input Tax Credit, Returns, Matching of ITC -

Returns under GST Law:-
Form No. 1 - GSTR-1
Purpose- Outward supplies made by supplier (other than compounding taxpayer and ISD)
Due Date - 10th of the next month

Form No 2. GSTR-2
Purpose- Inward supplies received by a taxpayer (other than compounding taxpayer and ISD)
Due Date - 15th of the next month

Form No 3. GSTR-3
Purpose- Monthly return (other than compounding taxpayer and ISD)
Due Date - 20th of the next month

Form No 4. GSTR-4
Purpose- Quarterly return for compounding taxpayer
Due Date - 18th of the next month

Form No 5. GSTR-5
Purpose- Periodic return by Non-resident foreign tax payer
Due Date - Last day of registration

Form No 6. GSTR-6
Purpose- Return for ISD
Due Date - 15th of the next month

Form No 7. GSTR-7
Purpose- Return for TDS
Due Date - 10th of the next month

Form No 8. GSTR-8
Purpose- Annual Return
Due Date - 31st December of Next FY
to be continued........

18/12/2015

Decoding GST Act, 2016: (PART I)
Input Tax Credit, Returns, Matching of ITC -

In this post and in its second part I have discussed the provisions related to Input Tax Credit (ITC), Returns and Matching of ITC as proposed in report of Sub-Committee-II on Model GST Law

A. Input Tax Credit:-
Section 18 of GST Act, 2016, deals with provisions related to Input Tax Credit (ITC). Sec. 2(36) states that Input tax means IGST/CGST/SGST paid/charged on supply of Goods/Services which are used, or are to be used, in the course or furtherance of his business. Sec. 2(37) stipulates that ITC means taking credit of input tax. Therefore ITC means taking credit of IGST/CGST/SGST paid on supply of goods/services. Sec. 18 states that Every taxable person shall, subject to such conditions and restrictions as may be prescribed in this behalf, be entitled to take credit of input tax and may deduct the amount of admissible credit in respect of a tax period from the output tax for the same period and pay the remaining amount, if any, to the credit of the appropriate Government (i.e. Central Government in case of the IGST and the CGST, and the State Government in case of the SGST) within such time and in such manner, as may be prescribed.

Pre-Conditions for claiming ITC:

1. Taxable person must be in possession of a Tax invoice issued by supplier.

2. Tax charged in respect of such supply has been paid to the credit of the appropriate Government (either in cash or through utilization of ITC) by the supplier.

Manner of taking credit of IGST/CGST/SGST:

1. IGST paid on interstate purchase shall first be utilised towards payment of IGST; then (if amount remaining) towards payment of CGST and SGST.

2. CGST paid on purchase shall first be utilised towards payment of CGST; then (if amount remaining) towards payment of IGST.

3. SGST paid on purchase shall first be utilised towards payment of SGST; then (if amount remaining) towards payment of IGST.

4. ITC of CGST cannot be utilised towards payment of SGST.

5. ITC of SGST cannot be utilised towards payment of CGST.

Where ITC in a tax period is more than Output tax liability in that period then such excess credit may be carried forward for adjustment against the output tax of the subsequent tax period in the same manner.

Refund of unadjusted ITC:-
Refund can be claimed only in following cases:
1. Export (except where the goods exported out of India are subjected to export duty).
2. Where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on outputs.

Restrictions on ITC:-

In followings case ITC shall not be available:
(a) Motor vehicles, except when they are supplied in the usual course of business or are used for providing the following taxable servicesā€”
(i) Transportation of passengers,
(ii) Transportation of goods, (iii) Imparting training on motor driving skills;
(b) High speed diesel oil, motor spirit (commonly known as petrol), and aviation turbine Fuel, petroleum crude oil and aviation gasoline;
(c) goods or services provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of a club, health and fitness Centre, life insurance, health insurance and travel benefits extended to employees on vacation such as leave or home travel concession, when such goods and/or services are used primarily for personal use or consumption of any employee;
(d) Goods and/or services acquired by the principal in the ex*****on of works contract when such contract results in construction of immovable property, other than plant and machinery;
(e) goods acquired by a principal, the property in which is not transferred (whether as goods or in some other form) to any other person, which are used in the construction of immovable property, other than plant and machinery;
(f) Goods and/or services on which tax has been paid under section 8 of the Act; and
(g) Goods and/or services used for private or personal consumption, to the extent they are so consumed. These restrictions are similar to those provided in Existing Cenvat Credit Rule, 2004.

18/12/2015

Registration process under proposed GST regime

The union Govt. headed by Honā€™ble finance minister and Empowered group of State finance minister is working very hard to implement this reform from 01-04-2016 if the constitutional amendment bill is passed by Rajya Sabha and also ratified by more than half of the State Assemblies. Various committees has been constituted to prepare the draft of proposed process of GST, GST bills ( CGST, SGST and IGST bills) and the GST rules to make its introduction from 01-04-2016 if the constitutional bill is passed in winter session of parliament. In this post we will discuss the draft process released by ministry of finance on GST registration process to make it understandable to all of its stakeholders.

Threshold under proposed GST regime:

There will be a threshold of Gross Annual Turnover including exports and exempted supplies (to be calculated on all-India basis) below which any person engaged in supply of Goods or Services or both will not be required to take registration. Once a dealer crosses the required threshold or he starts a new business, registration application must be filed within 30 days from the date of the dealerā€™s liability for obtaining such registration. Earlier the States were demanding separate threshold for individual State but it was opposed by the representatives of Union Government. The voluntary registration and composition scheme shall also be incorporated under GST with almost same principals prevailing under various State laws. Irrespective of turnover, if a taxable person carries out any inter-state supply and / or is liable to pay GST under reverse charge, he will be compulsorily required to take registration. Such person shall neither be eligible for exemption threshold nor for Compounding scheme. The amount of threshold is not yet final and same will be worked out by the GST law drafting committee on recommendation of GST council.

Concept of Input Service Distributor (ISD):

The concept of Input Service Distributor (ISD) presently being followed in Centreā€™s Law may continue if the GST Law so provides. They would be required to obtain GSTIN for distributing the credit of GST paid on services proposed to be used at multiple locations which are separately registered. This would be an exception/ deviation in case of services only. Such mechanism is necessary for service provider as the location of payment of GST may be distinct from the location where goods are received. Therefore, drafting Committee may look into this issue.

Registration scenario under GST:

Each of the business entity either providing pure services or trading in goods will be required to obtain GSTIN from both Centre and State Government. The business entity has to file 2 applications with each of the Govt. for registration and allotment of GSTIN. The registration no. under GST regime will be of 15 digits containing first 2 digits as state code and next 10 digits as PAN, 13th digits will be the entity code i.e. depending upon the registration no. obtained by an entity in a particular state. The 14th digits will be optional and will be used in future and 15th digit will be check sum digit.

Quick look on the registration process under GST:

For obtaining registration, all the taxable persons shall interact with tax authorities through a common portal called GST Common Portal that would be set up by Goods and Services Tax Network (GSTN). The portal will have backend integration with the respective IT systems of the Centre and States. The applicant must have PAN to apply for registration under GST and the PAN will be verified online with NSDL for further processing in the case. Once a complete application is submitted online, a message asking for confirmation will be sent through e-mail and SMS to the authorized signatory of the applicant. On receipt of such confirmation from the authorized signatory, Acknowledgement Number would be generated and intimated to the applicant. Once the application is approved and GSTIN is generated, the same along with Log-in ID and temporary Password will be sent to the authorized signatory.

Verification of documents under GST laws:

The GST common portal shall carry out preliminary verification / validation, including real-time PAN validation with CBDT portal, Aadhar No validation with UIDAI, CIN (Company Identification) with MCA and other numbers issued by other Departments through inter-portal connectivity before submission of the application form. The hard copy of the documents will not required to be sent to authorities if the same is digitally signed. In the absence of digital signature, taxpayers would have to send a signed copy of the summary extract of the submitted application form printed from the portal to a central processing center to be operated by GSTN. After verification if the uploaded documents and information are in order same will be approved by both the Centre and State authorities and registration certificate shall be generated automatically. If during the process of verification, one of the authorities raises some query or notices some error, the same shall be communicated to the applicant either by the Tax Authority directly or through the GST Common Portal and also simultaneously to the other authority and to the GST Common Portal within 3 common working days. A deeming provision to the effect that rejection of the registration application by one authority amounts to rejection by both Centre and State will need to be incorporated in the GST law.

Migration of existing registrants:

The Dealers registered under VAT laws of various States and registered under Service Tax or Central Excise will be granted GSTIN based on their validated PAN. On the basis of validated PAN GSTIN shall be generated and intimated to taxpayer through State and Central authorities. The remaining data shall also be collected by authorities and verification exercise shall be conducted without affecting the routine working of concerned departments.

18/12/2015

GST Bill: 10 key facts you should know

The GST subsumes various central indirect taxes including the central excise duty, countervailing duty, service tax, etc. It also subsumes state value added tax, octroi and entry tax, luxury tax, etc.

Here are the 10 key facts of GST Bill:

1 -Concurrent powers for GST: The Bill inserts a new Article in the Constitution to give the central and state governments the concurrent power to make laws on the taxation of goods and services.

2 -Integrated GST (IGST): However, only the Centre may levy and collect GST on supplies in the course of inter-state trade or commerce. The tax collected would be divided between the centre and the states in a manner to be provided by Parliament, by law, on the recommendations of the GST Council.

3 -GST Council: The President must constitute a Goods and Services Tax Council within sixty days of this Act coming into force. The GST Council aim to develop a harmonized national market of goods and services.

4 -Composition of the GST Council: The GST Council is to consist of the following three members: (i) the Union Finance Minister (as Chairman), (ii) the Union Minister of State in charge of Revenue or Finance, and (iii) the Minister in charge of Finance or Taxation or any other, nominated by each state government.

5 -Functions of the GST Council: These include making recommendations on:

(i) Taxes, cesses, and surcharges levied by the centre, states and local bodies which may be subsumed in the GST.

(ii) Goods and services which may be subjected to or exempted from GST; (iii) model GST laws, principles of levy, apportionment of IGST and principles that govern the place of supply.

(iv) The threshold limit of turnover below which goods and services may be exempted from GST.

(v) Rates including floor rates with bands of GST; (vi) special rates to raise additional resources during any natural calamity.

(vii) Special provision with respect to Arunachal Pradesh, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand; and (viii) any other matters.

6 -Resolution of disputes: The GST Council may decide upon the modalities for the resolution of disputes arising out of its recommendations.

7 -Restrictions on imposition of tax: The Constitution imposes certain restrictions on states on the imposition of tax on the sale or purchase of goods. The Bill amends this provision to restrict the imposition of tax on the supply of goods and services and not on its sale.

8 -Additional Tax on supply of goods: An additional tax (not to exceed 1%) on the supply of goods in the course of inter-state trade or commerce would be levied and collected by the centre. Such additional tax shall be assigned to the states for two years, or as recommended by the GST Council.

9 -Compensation to states: Parliament may, by law, provide for compensation to states for revenue losses arising out of the implementation of the GST, on the GST Councilā€™s recommendations. This would be up to a five year period.

10 -Goods exempt: Alcoholic liquor for human consumption is exempted from the purview of the GST. Further, the GST Council is to decide when GST would be levied on: (i) petroleum crude, (ii) high speed diesel, (iii) motor spirit (petrol), (iv) natural gas, and (v) aviation turbine fuel.

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