Recent Judgments:
• Bombay HC issues notice in writ challenging Rule 89(5) denying refund of ‘input services’ under inverted duty structure
• Interim Order of AP High Court allowed assessee to rectify GSTR-3B manually
Critical Analysis of Recent Advance Rulings:
• No ITC on inward supplies for in-house hospital providing free medical facilities to employees
• Interest/late fees for services of pre-GST era, received after 1st July 2017, are liable to GST
• GST leviable on ‘Mobilization Advance’ as on July 1, 2017 received for works contract service
• Fanta Fruity orange is taxable @ 18%
Notifications, Circulars, etc.
• GSTR-9/ 9A and GSTR-9C due date extended till Nov 30, 2019
• CBIC extends solution for sanction of pending refunds due to mismatches between GSTR-1 and 3B for FY 2018-19
• CBIC extends officer interface facility to resolve invoice mismatches for shipping bills filed up to July 31, 2019
• Guidelines for proper reporting of ITC related fields in periodic/ annual returns: Maharashtra Trade Circular
Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019
Source: a2ztaxcorp.com
