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A2ZTaxCorp Weekly GST Communique dated October 07, 2019

Important Judgments of the Week:
• Kerala HC denies extension of return filing period for withdrawal of assessment order; held taxing provisions to be construed strictly
• No Sales Tax or Service Tax on supplies made by clubs to their members – SC Larger bench

From the Author’s Desk:
• Tax Relief curtailed for amount in arrears in SVLDRS – Circular issued adding ambiguity

Notifications, Circulars, etc.:
• Gist of Notifications issued in order to implement the recommendations of the GST Council in their meeting held on September 20, 2019
• Inapplicability of certain regulations under Customs, on goods in a warehouse on which manufacturing and other operations are undertaken
• Registered person can re-apply for refund even if the NIL refund application has already been filed under the same category
• CBIC laid down the Procedure to claim refund by the taxpayers, subsequent to favourable order passed by the officer
• CBIC withdraws inimical Circular on Secondary and Post-sale Discount
• Procedure to be followed in cases of manufacturing or other operations undertaken in bonded warehouses
• CBIC asked field officer to strictly prohibit the Import/Export of E-Cigarette

GST Portal Updates:
• Now the Taxpayer can view both the Legal Name and Trade Name under Search Taxpayer Column on the GST Portal
• GSTN has issued a Process Concept Document for Single Authority Refund Disbursement