Author: Vinamar Gupta

Chartered Accountants Practicing Tax laws at Amritsar (Punjab)
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Clarification regarding Increase in Disputed Demand from 15% to 20% to be deposited for stay in appeal not to apply to already stayed cases: Dt 25/08/2017

  1. Vide Board’s O.M. of even number dated 31.7.2017, modifications were made to O.M. NO.404/72/93-ITCC dated 29-2-2016, to the effect that the standard rate prescribed in O.M. dated 29-2-2016 stood revised to 20% of the disputed demand, where the demand was contested before CIT(A).
  2. It is hereby clarified that the modifications laid down in Board’s O.M. dated 31-7-2017 are prospective in nature and (natters already decided as per Board’s O.M. of even number dated 29-2-2016 before the issue of O.M. dated 31-7-2017 shall not be reviewed merely on the grounds of a the modifications laid down in the said O.M. dated 31-7-2017.

OFFICE MEMORANDUM [F.NO.404/72/93-ITCC], DATED 25-8-2017

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Date of filing of Return for July 2017 for OIDAR Service from outside India to a non-taxable online recipient extended to 15-09-2017

Notification 25/2017-CT dated 28-08-2017.

As per Rule 64, Every registered person providing online  information and data base access or retrieval services from a place outside India to a person in India other than a registered person shall file return in FORM GSTR-5A on or before the twentieth day of the month succeeding the calendar month or part thereof.

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Extension of Due date of filing of Return GSTR-6 by ISD for July and Aug 2017

Date for GST return GSTR-6  by ISD for July and August 2017 has been extended to

  • 8th September for July 2017
  • and to 23rd September for August 2017

[Notification 26/2017-CT  dated 28-08-2017]

Comments :

  1.  The above dates have been set just two days before due dates for GSTR-2.
  2. As per Rule 59(5) , The details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 under rule 65 shall be made available to the recipient of credit in Part B of FORM GSTR 2A electronically through the common portal and the said recipient may include the same in FORM GSTR-2.
  3. GSTR-6 by ISD is required to be filed under Rule 65 by taking into consideration the information in GSTR-6A.  As per Rule 59(3), information submitted by supplier in GSTR-1 relating to ISD travels to ISD through GSTR-6A
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CBEC Advisory on Drawback during 01-07-2017 to 30-09-2017

For a transition period of three months i.e. 1.7.2017 to 30.9.2017, composite rates of All Industry Rate (AIR) drawback are available to exporters.

I. These composite rates are subject to certain conditions during transition period that ensure that input credit /refund under GST and drawback of composite rates are not taken together for the export product. Continue reading “CBEC Advisory on Drawback during 01-07-2017 to 30-09-2017”

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CBEC Advisory on GSTIN / PAN and Invoice information in Shipping Bill

1. Quoting GSTIN in Shipping bill is mandatory if the export product attracts GST for domestic clearance.

2. Quoting PAN (Permanent Account Number), which is authorized as Import Export code by DGFT, would suffice if the exporter exclusively deals with products which are either wholly exempt from GST or out of GST regime. Continue reading “CBEC Advisory on GSTIN / PAN and Invoice information in Shipping Bill”

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CCTV Cameras be installed in ITAT, Cestat says Supreme Court direction dt 14/08/2017in Pradyuman Bisht

Pradyuman Bisht Vs UOI (Supreme Court of India)

Writ Petition(s)(Criminal) No(s). 99/2015

Date of Judgement/Order : 14/08/2017

“………………….9. We asked learned Additional Solicitor General as to why the Union of India has not so far installed CCTV cameras in Tribunals where open hearing takes place like Court such as ITAT, CESTAT etc. as the tribunals stand on the same footing as far as object of CCTV camera are concerned. He is unable to dispute the utility and requirement of doing so and we see no reason why this should not be done. Recordings will help the constitutional authorities and the High Courts exercising jurisdiction under Articles 226 and 227 of the Constitution over such Tribunals. We, therefore, direct that this aspect may now be taken up by learned Additional Solicitor General with the concerned authorities so that an appropriate direction is issued by the concerned authority for installation of CCTV cameras in Tribunals in same manner as in Courts and an affidavit filed in this Court………………………………….”

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CBEC Chairman asks to list out all GST related issues requiring intervention of CBEC:Letter dt 25/08/2017

Government of India,  Ministry of Finance,  Department of Revenue,  Central , Board of Excise & Customs,  North Block, New Delhi – 110 001
Tel. : +91-11-23092849, Fax : +91-11-23092890
E-mail : chmn-cbec@nic.in

DO.No.24/CH(EC)/2017

 Dated 25th August, 2017
“…………………………..I am aware that there are a few instances of procedural difficulties and system glitches hampering the transition process of GST. In this regard, I would like to request you to list out all such issues that needs Board’s intervention. You may like to go through my letter dated 23rd August, 2017 and do the needful urgently as per the indicated timelines………………………”
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Check Posts abolished 22 states and about to be abolished in 8 other states as per Press Release dated 03-07-2017

The Goods and Services Tax (GST) was rolled out on 1st of July 2017. With the roll out of the GST, 22 states in India have abolished their check posts. The details are as under –

1. Andhra Pradesh 2. Arunachal Pradesh 3. Bihar 4. Gujarat 5. Karnataka 6. Kerala 7. Madhya Pradesh 8. Maharashtra 9. Sikkim 10. Tamil Nadu 11. West Bengal 12. Chhattisgarh 13. Delhi 14. Goa 15. Haryana 16. Jharkhand 17. Odisha 18. Puducherry 19. Rajasthan 20. Telangana 21. Uttar Pradesh 22. Uttarakhand

States where check posts are in the process of being abolished 1. Assam 2. Himachal Pradesh 3. Manipur 4. Meghalaya 5. Nagaland 6. Punjab 7. Mizoram 8. Tripura