Daily GST Updates – September 9, 2022

• Guidelines for filing/revising TRAN-1/TRAN-2 as per SC order
• AGMARK certification requirement for imported food consignments postponed
• Amendment in Export Policy of broken rice under HS Code 1006 40 00
• GST registration Cancellation: Extension of limitation – HC remands matter back to revenue
• Cancelled registration of GST can be restored by levying penalty
• Inter head transfer for Tax paid under GST – Form GST PMT-09
• Fake ITC on bogus invoices – Navi Mumbai CGST arrests one person
• CGST Mumbai busts Rs. 142 Crore fake GST invoice racket
• Highlights of 47th GST Council Meeting: An Analysis
• Is time limit prescribed u/s. 16(4) sacrosanct for ITC Claim?
• Bail granted in GST evasion case after considering various relevant factors
• TDS u/s 195 not deductible on payment of training fees
• Customs Duty Paid Voluntarily During Investigation cannot be claimed as refund when CESTAT remanded the matter for a fresh adjudication
• Sales Tax Tribunal can accept C Forms during Appellate stage: Bombay HC
• Excise duty not chargeable under ‘Compounded Levy Scheme’ for the period during which machine remains inoperative
• Cenvat credit eligible on HR Sheets/Coils & welding electrodes used for lining & Maintenance of plant
• Axe Universal Oil is a Ayurvedic product classifiable under Chapter 30

Source Taxscan

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