Daily GST Updates July 7, 2022

• DGGI-MZU busts Fake GST ITC of ₹35.11 Crores
• GST – Grant Personal Hearing Before Passing Order: Calcutta HC
• Summary of 7 GST Circulars issued on 06th July 2022
• Change in rate of Tax under GST- Section 14
• e-rickshaw classifiable as electrically operated vehicle despite sale without battery
• e-rickshaw sold without battery classifiable as electrically operated vehicle
• ITC on purchase of demo vehicle can be utilisied to discharge liability
• Mere conjecture to disassemble branded product not enough for duty recovery
• Analysis of Notifications implementing 47th GST Council Meeting proposals
• Brief Analysis of GST notifications issued by CBIC on 05th July 2022
• SCN containing merely the GST Rules is not legally tenable
• CBIC Withdraws Circular No. 106/25/2019-GST dated 29.06.2019
• Manner of filing refund of unutilized ITC on account of export of electricity
• Re-credit in electronic credit ledger using FORM GST PMT-03A
• Clarification on issue of claiming refund under inverted duty structure
• Clarification on GST Refund on deemed export, GST on perquisites etc
• GST Demand & penalty in respect of transactions involving fake invoices
• Circular on reversal of ineligible/blocked ITC in Form GSTR-3B & GSTR-1
• GSTN advisories does not carry any legal binding on CBIC- RTI Reply
• Summary of GST Notification issued dated 5th July 2022
• 47th GST Council Meeting recommendations & Notifications
• Notifications effecting recommendations of 47th GST Council Meeting
• Central Goods and Services Tax (Amendment) Rules, 2022
• CBIC extends compliance dates related to tax recovery & GST Refund
• CBIC extends waiver of late fee for delay in filing FORM GSTR-4
• CBIC extends due date of furnishing FORM GST CMP-08 for June 2022
• Taxpayers having AATO upto Rs. 2 crores exempted from annual GST return
• CBIC notifies amendment to section 49 & 50 of CGST Act wef 05.07.2022

Source Taxguru

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