Daily GST Updates – May 5, 2022

• Recent Updates in GST till 05th May 2022
• Services of limited end-user licence as part of packaged software classifiable as supply of goods
• Fake GST ITC Racket of Rs. 15.23 Crore Busted in Mumbai
• GST Revenue collection for April 2022 highest ever at Rs 1.68 lakh crore
• Determination of place of supply, is beyond the scope of advance ruling
• GST on computer software supplied to public funded research institutions
• TVAT: Appellate/Revisional authority not justified in out-rightly rejecting stay application
• Retrospective amendment of policy cannot take away vested rights of exporters
• Section 11 can be invoked only when demand proposed to be adjusted reached finality
• HC refuses bail to Person allegedly involved in availment of Fraudulent ITC
• Service Tax not leviable if Total Receipt was below Threshold limit
• Central Excise Duty not exempt on ‘Module Mounting Structures’
• Customs Broker’s Licence cannot be cancelled merely based on DGARM report
• Incentive received for using CRS Developer is not subject to service tax
• GST Exemption on Pure Services to Govt, Local/ Govt Authority/Entity – analysis
• Advisory to composition taxpayers under GST
• TDS on Provision for Salary
• Tax Compliance & Statutory Due dates for May 2022
• SAD refund admissible even if VAT/Sales Tax rate is lower than rate of SAD or nil

Source Taxguru

---

---