Daily GST Updates – April 28, 2022

• ED attached assets of Superintendent of Customs & Central Excise
• Restriction to avail ‘ITC’ under Section 16(2)(aa) of CGST
• GST Changes effective from 30.03.2022
• GST Dept. to Reimburse Pre Deposit in View of CIRP of Binani Cement: HC
• GST on Royalty on Mining treating it as Licensing Services – Whether Legal?
• Guidelines for National Risk Management Committee for Customs & GST
• HC Quashes vague SCN for Cancellation of GST registration
• Extension of limitation under GST in terms of SC Order
• Scrutiny of Returns in GST
• CAAR allows withdrawal of Application for Advance Ruling
• Applicant can withdraw application before pronouncement of advance ruling
• CAAR rejects application as dispute already attained a formal status
• Report on raising GST Rates on 143 items is misleading
• CAAR rejects application as question raised was already pending before a Custom officer
• 12% GST applicable on works contract service of construction of IIT Bhubaneswar Campus
• TDS under GST not to be deducted in value of supply under contract not exceeds Rs. 2.5 Lakhs
• HC allows Eligible input tax credit by modifying Form TRAN-1
• Changes In Mandatory E-Invoicing in GST
• Intimation given in Form DRC-01 not valid, it should be in DRC-01A
• CBI Arrests GST Superintendent In A Bribery Case
• CBI Arrests A CGST Superintendent for Accepting Bribe of Rs. 2 Lakh
• Model Approval of Imported Goods
• Memorandum on GST Input Tax Credit Issues
• Empanelment of CA/CMA, CA/CMA Firms for Audit of GST registered persons
• Clarification on refund of GST wrongfully collected & paid
• Guidelines for conduct of personal hearing in virtual mode under GST/VAT
• Clarification in respect of certain GST related issues
• SVLDRS: Payment made but re-credited back due to technical glitches- HC directs Petitioner to make representation to jurisdictional designated committee
• HC stays recovery of GST on royalty paid on account of excavation of sand for brick
• Central Excise Officer empowered to adjust only unpaid adjudicated dues
• E- Invoice under GST
• TDS not deductible on services rendered outside India by Non-Residents
• Accounting for Export Transactions of Goods – GST viz a viz AS AS 9 & 11
• Five important things to know around TDS Returns
• 4G mobile towers are movable in nature & eligible for CENVAT credit
• HC declines exemption from personal appearance under GST
• Detention, Seizure and confiscation of goods & conveyances in transit
• What to exclude From the turnover for E- Invoicing? Can anyone opt for E- Invoicing Voluntarily?
• ITC can be Availed on IGST Paid on Imports for both Intra & Inter-State Sales: AAR
• RTO taxes & Insurance premium will form Part of Sale Value under MVAT Act, 2002
• ITAT Stays Demand due to non-deduction of TDS on Reinsurance Commission
• Benefit of concessional rate of GST on Works Contract for Excavation Work
• GST on work contract for Earth Work such as Excavation for Tunnel etc

Source Taxguru

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