GST Updates March 23, 2022

• Warranty Obligation being Part and Parcel of Sales Transactions, TDS not applicable as FTS: ITAT

Source Taxscan

• Year End Activities in GST for Financial Year 2021-22
• Guideline for Scrutiny of GST returns for FY 2017-18 and 2018-19
• Scrutiny of GST returns for 2017-18 and 2018-19
• Import of Substandard & Harmful Toys from China declining
• 9 Key schemes/interventions for Export Promotion by Government
• Collaboration between Small Businesses & E-commerce Platforms
• GST: Guidelines for recovery proceedings under section 79
• Export Policy of Hydrofluorocarbons revised to Restricted’ category
• DGFT extends timelines to install radiation portal monitors & Container Scanners
• Export of Rice: Certificate of Inspection Certificate from EIA/EIC- Reg.
• Exemption from SGST allowed to movie ‘Kashmir Files’ in Karnataka
• RVAT: Clarification Regarding VAT Amnesty Scheme 2022
• RVAT: Exemption of Petrol & Diesel Retail Outlets from Filing VAT Returns
• Section 271A Penalty imposed on Doctor For Non-Maintenance of Books
• SOP for Scrutiny of GST returns for FY 2017-18 and 2018-19
• GST on fee for entry into Brindavan Gardens – AAR rejects Application
• GST on Agreement Value or on Stamp Duty value
• Whether any supply constitutes Continuous supply of Goods- AAR cannot answer
• GST on reimbursement of stipend paid to trainees on behalf of Industry partner
• GST Provisional Attachment Order Not Valid after expiry of a period of one year
• GST Appeal cannot be rejected merely for Manual filing of the same: HC
• GST Evasion Case: HC denies bail considering crucial stage of investigation
• IGST under RCM payable on purchase of e-goods from foreign suppliers
• Composite services with training services as principal supply classifiable under SAC 999294 
• Order of AAAR even if erroneous, cannot be reheard and corrected
• AAR should have decided the issue of Liability to pay GST under RCM: AAAR
• Appellant can re-approach AAR with a fresh application with sample/reports of products
• Input Tax Credit not eligible for GST paid on purchase of ‘Paver Blocks’

Source Taxguru

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