GST Updates – Jan 11, 2022

• Extend Due date of filing various Tax Audit Reports at least by two months
• TDS Rate Chart for TDS on all things
• Request for One Month extension for Tax Audit & related filings
• Request to extended Tax Audit & Related Return due dates for AY 2021-22
• Request to extend Tax Audit filing date for Assessment Year 2021-22
• Fraudulent availment of Cenvat Credit: CESTAT reduces penalty
• Service Tax Levy not leviable based on mere Agreement for service when no payment received
• Request to extend date of filing Income tax audit report & other forms
• AAR rejects application filed by recipient of services
• AAR cannot accept application if issue is been raised in audit report
• AAR cannot answer questions related to Appropriateness of Invoice
• GST Rate for Composition tax payer manufacturing Sweets &Namkins
• Upcoming functionality – Interest Calculator in GSTR-3B
• Patna HC Quashes GST order passed in violation of Principles of Natural Justice
• Section 142 CGST Act provides for refund in cash for any adjustment regarding refund of duty or liability
• Penalty cannot be imposed on Customs Broker if no deliberate act or omission
• CENVAT Credit on GTA Services | Place of Removal | Bata India | CESTAT Remanded Issue back to AO
• No GST on employee transport recovery: AAR, Maharashtra
• Guidelines for recovery for self-assessed tax (GSTR 1 vs GSTR 3B)
• GST- Naya Saal Naya Badlaav
• Navi Mumbai CGST Commissionerate busts Rs. 70 Crores Fake GST ITC Racket

Source Taxguru

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