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GST Magazine in English Update Month of April-May 2021 (Part-I) || Online Publication- 08.05.2021

1.Important GST Due Date Calendar with GST Amnesty Scheme 2021·      

• Extended Due Date of Form GSTR-3B
• Extended Due Date other GST Compliances
• GST Amnesty Scheme 2021
• Rationalization of late fee imposed under section 47 of the CGST Act-2017:

2.Fourth Amendment (2021) to CGST Rules with Analysis of Changes effective from 18.05.2021·       Calculation of the limitation period when deficiency memo is issued

• Withdrawal of the refund application
• Withholding of refund
• Section 30(1)  of the CGST Act, 2017

3.Important Case Laws/ Advance Ruling  by  AUTHORITY ON ADVANCE RULINGS

• Case Name: M/s. Aristo Bullion Pvt Ltd :- Input Tax Credit meant for outward supply of Bullions cannot be used against Castor Oil Seeds (Agriculture Product)

• Case Name : M/s. Manoj Bhagwan Mansukhani:-

  Stevedoring, transportation, storage, bagging, stuffing and again transportation of the goods (which are temporarily imported) provided by them can be considered as export of services or not.

• Case Name: Wipro Enterprises Private Limited (GST AAR Karnataka):-What is the appropriate classification of Hand Sanitizer for the purpose of GST Liabilities?

• Case Name : In re BG Elevators and Escalators Private Limited (GST AAR Karnataka):-What is the Rate of tax required in respect of erecting and commissioning of lifts OR escalators installed for domestic use.

•  Case Name: In re MANOJ MITTAL (GST WBAAR): –Whether supply of food and beverages made by the applicant shall be treated as supply of goods or supply of services and whether supply of catering services to an educational institution is exempt supply

• Case Name : In re Puttahalagaiah G.H. (GST AAR Karnataka):-Whether Rent received from Backward Classes Welfare Department, is taxable or not under GST ?-

• Case Name: In re Hubli-Dharwad Municipal Corporation (GST AAR Karnataka):-Recipient of services cannot file Authority for Advance Ruling  Application-

• Case Name: In re Bowring Institute (GST AAR Karnataka):-No GST on membership subscription amount collected from members as a Fees

4.SC explains law Provisional attachment (Bank Account) power under GST law draconian

• M/s Radha Krishan Industries …. Appellant

  Versus

  State of Himachal Pradesh & Ors. …. Respondents

  Also Available Full Judgement Copy-61 Pages

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