Recent Judgements
• Madras HC allows credit transition of cesses viz. EC, SHEC and KKC into GST
• Punjab & Haryana HC directs revenue to verify corrected claims projected in manual annual return (GSTR-9) due to mistakes in GSTR-3B and GSTR-1
• Gujarat HC issues notice to Revenue on blocked credit on constructions of Immovable properties in GST
• Jharkhand HC stays order levying interest for delayed GSTR-3B returns and later attaching bank property
Notifications, Circulars, Orders etc.
• CBIC clarification w.r.t. 20% ITC restriction on invoices/debit-notes not uploaded by supplier in GSTR-1
• CBIC notified the due dates for filing GSTR-1, GSTR-3B and GSTR-7 for the states of Jammu & Kashmir
• CBIC simplifies Form GSTR-9 i.e. Annual Return
• CBIC simplifies Form GSTR-9C i.e. Reconciliation Statement for F.Y 17-18 and F.Y 18-19 to ensure easier return filing by the taxpayers
• CBIC simplifies various content of Form GST RFD-01
• Due date of filing Annual Return extended
Important News
• CBIC refutes reports it demanded GST on salaries paid to CEOs
• NIC has issued FAQ on Blocking and Unblocking of E-way bill generation
Video of the Week – By Bimal Jain
• 20% Capping on ITC of Invoices not uploaded by suppliers
Source: a2ztaxcorp.com
