On recommendations of GST Council in its 37th meeting,a sub-rule (4) to Rule 36 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred as “CGST Rules”) has been inserted vide Notification No. 49/2019 dated 09.10.2019 w.e.f 09.10.2019. The said sub-rule restricts the ITC of the invoices, the details of which have not been …

The Hon’ble Delhi High Court has vide order dated 20.08.2019 allowed writ petition wherein the Petitioner was unable to claim transitional credit under the GST regime due to its inability to connect to the common portal during the prescribed period. Further, it was observed that since the Petitioner was unable to even connect with the …

The Hon’ble SC  in the case of TVS Motor Company  held that a dealer engaged in selling exclusively to Government entities  can claim ITC even in absence of ‘C’ Form  as there sales are easily verifiable.     1. The said judgement in the case of M/s TVS Motor Company Limited (Civil Appeal No. 10560-10564 …

The Hon’ble High Court of Delhi vide order dated 05.08.2019 in the case of Sheel Chand Agroils (P) Ltd. v. Government of NCT of Delhi in W.P.(C) 3245/2019 set aside the impugned notification issued by Commissioner, DVAT cancelling the used F Forms. The Hon’ble Court relied on its earlier decision in Maa Jagdamba Traders v. …

Recently, Hon’ble CESTAT, Allahabad has in the case of M/s Printotech Global Limited v. The Commissioner, CGST, Noida in Excise Appeal No. 71258 of 2018 held that imposition of interest and penalty is not justified in instances where assessee deposited duty by mentioning wrong code. The Hon’ble Tribunal, relied on decision of Hon’ble Gujarat High …

Loss of transitional input tax credit due to genuine reasons and restrictive transitional provisions has been a big issue since introduction of the GST Law in India. Various High Courts in plethora of judgments have provided relief to the assessees on these issues. Recently, the Hon’ble Delhi High Court has provided reliefs to various taxpayers/ …

An appeal against order of first appellate authority or revisional authority lies before the GST Appellate Tribunal constituted by Central Government under Section 109 of CGST Act. Jurisdiction The powers of Tribunal shall be exercised by: a. National Benches and Benches thereof (called Regional Benches). b. State Benches and Benches thereof (called ‘Area Benches’). …

The Gujarat HC recently in case of AAP and Co.  held that GSTR-3B is not a return to be filed u/s 39 of CGST Act.  Article analyses the legal background of the case and the ramification of the judgement while stating that resultantly, ITC for F.Y. 2017- 18can be availed by the taxpayers on or before the due date of furnishing of Annual Return (Form- 9) of …

  National Appellate Authority for Advance Ruling (NAAR) has been excluded from the definition of Adjudicating authority.  New Composition Levy Scheme for Suppliers of Service or Mixed Suppliers: Proposed new alternative composition scheme for supplier of services or mixed suppliers (not eligible for the earlier composition scheme) having an annual turnover in preceding financial year …